David M. Leggett - Page 5

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          Service's District Director in Jacksonville, Florida.  That                 
          letter stated in pertinent part:                                            
               It has come to my attention that your thugs/agents                     
               locally have been making their rounds to local Natural                 
               Free Citizens to extort money from them, and to steal                  
               their property.  The returns that you refer to in your                 
               4/18/94 data have been Lawfully revoked as of 4/20/93                  
               (Lawful Affidavit) and corrected Lawfully.  My 4/29/94                 
               NOTICE OF OBJECTION, NOTICE TO ABATE (enclosed) still                  
               stands.  Any action on or against my property will be                  
               deemed as Fraud and WILLFUL TRESPASS.                                  
               By letter dated December 22, 1995, respondent disallowed the           
          so-called "deferred" refunds that petitioner claimed in the Forms           
          1040NR for all taxes previously paid for 1984 through 1992.                 
               Petitioner did not file returns for the years at issue.  On            
          August 30, 1995, a revenue agent of the Service (revenue agent)             
          sent a letter (August 30, 1995 letter) to petitioner and Ms.                
          Leggett, which stated in pertinent part:                                    
               The Internal Revenue Service does not have a record of                 
               you [sic] having filed your Federal Income Tax Returns                 
               for the years shown above [1992, 1993, and 1994].[2]  In               
               order to resolve this matter as expeditiously as pos-                  
               sible, and make the matter as simple as possible, it is                
               very important that you contact this office within 10                  
               days from the date of this letter.  Please call us at                  
               the telephone number shown above.                                      
               At the time you telephone, you will be informed by an                  
               Internal Revenue Agent of the Examination Division what                
               procedures you will need to follow to file your de-                    
               linquent returns.  You may wish to commence gathering                  
               documentation to support the items of income and ex-                   
               pense listed on delinquent return. * * *                               

               2  At the time the revenue agent sent the Aug. 30, 1995                
          letter, petitioner's return for 1995 was not yet due.                       

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