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to an office or field audit as required by the Administrative
Procedure Act and Treasury regulations.
C. Respondent’s Examination of Petitioner’s 1997 and 1998
Returns
On June 1, 1999, respondent sent petitioner a 30-day letter
and an examination report in which respondent proposed changes
for petitioner’s 1997 return. In the letter, respondent stated
that the U.S. Supreme Court has consistently held that Federal
income tax laws are constitutional and that persons who do not
timely file correct tax returns are subject to penalties in
addition to their tax liabilities. On March 24, 2000, respondent
sent petitioner a 30-day letter and an examination report in
which respondent proposed changes for petitioner’s 1998 return
and reiterated that Federal income tax laws are constitutional
and that penalties may apply.
On April 4, 2000, petitioner signed a power of attorney
giving John B. Kotmair, Jr. (Kotmair), the fiduciary of the Save-
A-Patriot Fellowship, the authority to represent him before
respondent. On April 19, 2000, Kotmair wrote to the Director of
the Internal Revenue Service Center at Ogden, Utah (Ogden Service
Center), to protest respondent’s proposed adjustments for 1997
and 1998. In the letter, Kotmair said that petitioner denies
that he is required to file a tax return because he did not have
foreign earned income and is not a nonresident alien, officer of
a foreign corporation, or involved with a foreign tax exempt
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