- 6 -
Should you fail to telephone us within the 10 day
period, you will leave us no choice but to proceed with
other actions to bring you into compliance with the tax
laws. This may include preparation of a report based
upon information currently in our possession, and
assessing any taxes, interest, and penalties for the
year involved.
If you have previously filed returns for the years
shown above, or have returns completed that can be
processed as delinquent returns, please inform us at
the time you telephone. You will be asked to provide
copies of the returns previously filed, or the del-
inquent returns prepared and not filed. [Fn. added.]
Shortly after the August 30, 1995 letter was sent to pe-
titioner, petitioner telephoned the revenue agent to request a
meeting which he would be allowed to record by taping it with his
tape recorder. In September 1995, the revenue agent and another
revenue agent of the Service met (September 1995 meeting) with
petitioner, his father William Leggett, and another individual
named Toby Brown. Petitioner brought some papers with him to the
September 1995 meeting, and he started to read frivolous ar-
guments from those papers about his being a nonresident alien.
He also questioned the authority of the Service over him. The
revenue agents attempted to ask petitioner several questions at
the September 1995 meeting in order to ascertain his income and
similar information that they needed to determine his tax lia-
bility for the years for which he did not file returns. However,
petitioner refused to answer those questions. Instead, he
continued to read from the papers that he had brought with him.
When the revenue agents realized that petitioner did not intend
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011