- 5 -
pursuant to law, whether or not it has the “force and
effect of law,” and whether you had any authority to
send me the Notice in the first place.
* * * * * * *
Let me further point out that IRS Code Sections 6001
and 6011 (as identified in the 1040 Privacy Act)
notifies me that I need only “comply with regulations.”
Nothing in the Privacy Act Notice or in the above
statutes informs me that I have to “comply” with, or
pay attention to, letters and/or alleged “determina-
tions” sent to me by various and sundry employees of
the IRS.
Please note that Section 6212 states that “If the
Secretary determines that there is a deficiency in
respect of any tax ... he is authorized to send notice
of such deficiency etc., etc., etc.” However, the
“Notice” I received was not sent by the Secretary but
by Deborah S. Decker who is identified as being the
Director of the IRS Service Center in Ogden, Utah, and
I have no way of knowing whether he/she has been dele-
gated by the Secretary to send out such notices on the
Secretary’s behalf. So before I do anything at all
with respect to your “Notice”, I would have to see a
Delegation Order from the Secretary of the Treasury
delegating Deborah S. Decker the authority to send out
Deficiency Notices.
In addition, I would also like you to send me (or
identify for me) the legislative regulations that you
claim implement Code Sections 6212 and 6213. I have
also attached an excerpt from the IRS Procedures Manual
(MT 1218-196, at page P-6-40) which points out that the
IRS is required to “make available to all taxpayers
comprehensive, accurate, and timely information on the
requirements of tax law and regulations.” So, pursuant
to this provision from your Procedures Manual, I am
asking that you identify (“make available”) for me the
legislative regulations that you claim implement both
Code Section 6212 and 6213 - since I haven’t been able
to locate them.
On July 17, 2000, respondent assessed a frivolous return
penalty under section 6702 regarding petitioner’s 1998 return.
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