Howard Goza - Page 5

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               constitutional issues such as those referenced in your                    
               reply to the final notice, and you failed to raise any                    
               issues that could be considered in a due process                          
               hearing pursuant to IRC section 6330.                                     
               It is therefore deemed that the proposed collection                       
               action balances the need for efficient collection of                      
               the taxes with the concern that the collection action                     
               be no more intrusive than necessary.                                      
               On September 24, 1999, petitioner timely filed with the                   
          Court a petition for review of respondent's determination letter.              
          The petition states in pertinent part that petitioner "requests a              
          Redetermination of income taxes allegedly owed to Respondent".                 
          The petition includes allegations that it is unclear:  (1)                     
          Whether the income tax is a direct or indirect tax, (2) what                   
          income is subject to taxation, and (3) who is subject to the                   
          Internal Revenue Code.  Petitioner concludes, among other things,              
          in his petition:                                                               
               Respondent is attempting to collect a tax on                              
               income not subject to the present income tax system,                      
               absent a willingness on the part of Petitioner to                         
               voluntarily self-assess himself on such income--which                     
               is clearly not the case.                                                  
               Petitioner reserves all rights under the federal                          
               Constitution and common law, the filing of this                           
               petition is not intended as a waiver of any of those                      
               As indicated, respondent filed a motion to dismiss asserting              
          that the petition for review fails to state a claim for                        
          relief in this collection review proceeding.  Respondent                       
          maintains that, because petitioner received a notice of                        

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