Arlie G. Curry, Jr. - Page 4

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          second amended petition setting forth with specificity each error           
          allegedly made by respondent in the determination of the                    
          deficiencies and separate statements of every fact upon which the           
          assignments of error are based.                                             
               Petitioner timely filed his second amended petition with the           
          Court.  In addition to allegations virtually identical to those             
          in his amended petition, petitioner added the following in his              
          second amended petition:                                                    
               5.   The facts upon which the petitioner relies, as the                
                    basis of petitioner's case, are as follows:                       
                    a.   The alleged Notice of Deficiency is not a                    
                         true and/or proper Notice of Deficiency.                     
                         Agency entries made in the administration of                 
                         petitioner's tax account are to be posted to                 
                         the Internal Revenue system of records                       
                         Treasury/IRS 24.030, Individual Master File,                 
                         with transaction code 494.                                   
                    b.   No transaction code 494, indicating that a                   
                         true and/or property Notice of Deficiency has                
                         be [sic] sent to the petitioner, has been                    
                         posted to the petitioner's Individual Master                 
                         File.                                                        
                    c.   The petitioner requested an administrative                   
                         hearing with an Internal Revenue Appeals                     
                         Officer in accordance with the Commissioner's                
                         instructions published in the Internal                       
                         Revenue Manual.                                              
                    d.   The Internal Revenue Manual was promulgated                  
                         in accordance with 26 U.S.C. 7801, 7802, and                 
                         7805[.]                                                      
                    e.   The petitioner was charged with an excise tax                
                         violation, a non-master file tax, as                         
                         indicated on his non-master file transcript.                 
                         The petitioner is not involved in any                        
                         activities resulting in excise tax                           
                         liabilities.                                                 




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