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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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