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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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