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6. Section 6702(b) states that the penalty imposed by
subsection (a) shall be in addition to some other
penalty being imposed, thus it cannot be imposed alone.
B. The Lien and Levy Proceeding
Petitioners received a “Final Notice - Notice of Intent to
Levy & Your Notice of a Right to a Hearing” and filed a Request
for a Collection Due Process Hearing (Form 12153), dated June 19,
2000. In their request for a hearing, petitioners asked that the
Appeals officer have at the hearing: (1) The name of respondent’s
employee who imposed the frivolous return penalty and his or her
Federal ID number; (2) the delegation of authority from the
Secretary authorizing persons to impose the frivolous return
penalty; (3) official job descriptions of respondent’s employees
who imposed the frivolous return penalty; (4) copies of the
regulations that allow Internal Revenue Service (IRS) employees
to impose the frivolous return penalty; and (5) copies of the
Code section that makes petitioners liable for income tax.
By letter dated July 7, 2000, respondent’s Appeals officer,
Gayla L. Owens (Owens), told petitioners that their case had been
assigned to her. She asked them whether they wanted a face-to-
face conference in Mobile, Alabama, which is respondent’s Appeals
Office closest to their residence, or whether they preferred to
handle the matter by telephone or correspondence.
By letter dated July 19, 2000, petitioner asked that the
hearing not be scheduled before September 15, 2000, in part
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