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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
rights.
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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