- 7 - case file. WHAT ISSUES WERE RAISED BY THE TAXPAYER? Your representative declined the opportunity for a face-to-face or telephone conference because Appeals does not permit recording. You and your representative raised a multitude of issues in your CDP request and subsequent correspondence. Your primary arguments appear to be the following. You are not liable for the “so-called” income tax. This is a frivolous position. The IRS has no legal authority to change the returns or to assess an amount other than what is shown on the filed returns. This is a frivolous position. The assessments are not valid because there is no Summary Record of Assessment. Certified transcripts reflect that the additional taxes were properly assessed. You never received the required notice and demand. Transcripts show that the notice and demand was sent to the taxpayers within 60 days of the assessments as required by IRC � 6303. No Treasury Department Delegation of Authority has been issued, delegating any authority, from the Secretary of the Treasury, to any IRS employee to summons, assess, lien, or levy the property of a Citizen of the 50 Republic states. This is a frivolous position. CONSIDER WHETHER ALTERNATIVE COLLECTION ACTION WOULD BE LESS INTRUSIVE TO THE PROPOSED ENFORCEMENT ACTION. Your frivolous arguments, especially your position that you are not liable for the income tax, preclude the consideration of a collection alternative. In response to the notice of determination, petitioner filed with the Court a petition with attachments that we consider to be part of the petition. Except for an argument under sectionPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011