Henry Hermanus Van Es - Page 4




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          (Appeals hearing) from the Internal Revenue Service Office of               
          Appeals (Appeals Office).  Petitioner contested all amounts                 
          listed in the levy notice by making constitutional arguments,               
          including the violation of his Fifth Amendment rights.                      
               On December 17, 1999, an Appeals officer sent petitioner a             
          notice of determination pursuant to section 6330.  In the notice            
          of determination, the Appeals officer determined that because               
          petitioner raised only constitutional issues (and did not raise             
          issues listed in section 6330(c)(2)(A)) with regard to the unpaid           
          amounts, the levy should proceed.                                           
               Petitioner thereafter appealed the Appeals officer's notice            
          of determination to this Court, using a preprinted “Petition”               
          form available to taxpayers seeking review of deficiency                    
          determinations made by the Commissioner.  Under the headings                
          “Amount of Deficiency Disputed” and “Addition to Tax (Penalty) if           
          any, Disputed”, petitioner wrote “All penalties and interest” and           
          “$1,000 + interest and penalties from date of assessment”,                  
          respectively.  Petitioner also provided an explanation for                  
          instituting the suit:                                                       
               All IRS forms submitted for the 1994 Tax year were                     
               signed under “Reservation of Rights”.  Two frivolous                   
               tax return penalties were assessed against me.  These                  
               two penalties violate my 5th Amendment right.  In                      
               addition the statement attached to my 1994 return                      
               stated clearly that the return was filed                               
               “involuntarily”.  Also violated was 42 USC 1983.                       








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