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petitioner and Ms. Leggett with respect to the civil penalties
that respondent had assessed around January 1994, petitioner
wrote a letter to the Service's District Director in Jackson-
ville, Florida, which 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 way of further illustration, when petitioner met with re-
spondent's agents at the September 1995 meeting, he made friv-
olous arguments about why he was not required to file returns,
questioned the authority of the Service over him, and refused to
provide the information that those agents requested in an effort
to determine his tax liability or otherwise to cooperate with
respondent's representatives. At the March 1996 meeting that
petitioner had with the revenue officer, petitioner asked him to
specify the sections in the Code and the regulations that re-
quired him to file returns. The revenue officer pointed out to
petitioner that the notice issued by the Service, which peti-
tioner had brought with him to the March 1996 meeting, informed
taxpayers that sections 6011 and 6012 required taxpayers to file
returns. Nonetheless, petitioner never filed returns for the
years at issue.
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