Personally I’d start by thanking them for their offer with a conditional acceptance to do business on the following basis once they clarify their claims with supporting evidence as required below
1. Who is the ATO referring to ? The trust estate of JOHN DOE or the living man known as (your name eg :John Doe )
2. I To the best of my knowledge ,the ATO has an ABN and has a listing on the US security exchange can you clarify is this a business contract offer?
3 Have I entered into a binding contract and if so can the ATO provide the wet ink signature by both parties agreeing to do business to confirm a contract has been entered into and I’m compelled to provide performance on the basis of our alleged agreement which meets all the requirements of a binding contract ?
4 In reference to your statement that I may be audited and penalised should this be taken as threat with menace ?
5 if the answer to question 4 is No , can you clarify how you are able to enforce judgement and apply a penalty outside of court processes ?
I look forward to your response within 14 days of receiving this letter with all the supporting evidence or all claims made by the ATO and it’s Representatives, Agents Heirs and successors to ensure any controversy’s raised can be settled .
By :John Doe
All rights reserved
(This should buy some time at least and see what response you get from them )
Not legal advice just sharing how I’d have a crack at the parasites if worse comes to worse I’d send them a BoE and get rid of any debts they wish to manufacture in their fiction world as they can’t deal with the living man or woman .
Good luck 👍