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On or about February 10, 2001, a Form 1040X, Amended U.S.
Individual Income Tax Return, for the year 1991 was filed showing
that no income tax was due for that year and claiming a refund of
$2,837, which was the amount of Federal income tax withheld. The
explanation petitioner gave for filing the 1991 amended return
was:
Due to my ignorance, I mistakenly reported as “income”
what were actually “sources” of income. In addition,
the amounts that I incorrectly listed as “income” were,
in fact, amounts that are exempt from taxation.
There was a three-page attachment to the amended return in which
petitioner (not his spouse) made frivolous and groundless
arguments why he did not owe the assessed tax.
By letter dated April 25, 2001, the amended return and
attachment were determined by the Examination Branch, Ogden
Compliance Service Center, to be frivolous. On November 1, 2001,
after receiving additional groundless statements from petitioner,
the Director of IRS Compliance Services disallowed petitioner’s
claim for refund.
On January 21, 2002, respondent issued to petitioner a Final
Notice–-Notice Of Intent To Levy And Notice Of Your Right To A
Hearing with regard to petitioner’s unpaid Federal income tax for
1991.
On February 11, 2002, petitioner submitted to respondent a
Form 12153, Request for a Collection Due Process Hearing, which
attached a statement setting forth the following contentions:
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Last modified: May 25, 2011