David R. and Darlene Funk, et al. - Page 4




                                        - 4 -                                         
               At the time the petition was filed in docket No. 18510-99,             
          petitioners David R. and Darlene Funk resided at Rocklin,                   
          California.  At the time of filing the petitions in docket Nos.             
          through 1366-00 through 1371-00, the officer of the trustee of              
          the respective trusts, Richard Marks, resided at Rocklin,                   
          California.                                                                 
               Respondent asserts in his motions that each of the                     
          respective dockets should be dismissed for failure to state a               
          claim on the basis that petitioners have failed to allege in the            
          respective petitions or amended petitions any justiciable error             
          and that they merely assert frivolous arguments as a protest                
          against paying taxes.                                                       
               Paragraph 4 of the petition in each of these cases contained           
          as a basis for disagreement with the notice of deficiency                   
          identical language as follows:                                              
               The District Director issued a Statutory Notice of                     
               Deficiency claiming petitioner has a tax liability                     
               without there being a statutorily procedural correct                   
               lawful tax assessment.  Attached to the Notice of                      
               Deficiency, IRS Form 4549A, income tax examination                     
               changes, line 11 states, “Total Corrected Tax                          
               Liability.”  Respondent has failed to provide the                      
               petitioners with internal revenue code sections or                     
               regulations this total corrected tax liability was                     
               calculated or assessed under.  The respondent has                      
               refused to provide the petitioners with a Summary                      
               Record of Assessment as per Internal Revenue Regulation                
               301.6203-1.  Respondent has failed to properly sign the                
               Notice of Deficiency as required under IRC Section                     

               2(...continued)                                                        
          deductions.                                                                 





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