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10. The petitioners alleged in their petition no
facts in support of any of their allegations of error;
instead, the petitioners have alleged only “facts”
which are irrelevant to their allegations of error, or
are not allegations of fact but are instead allegations
of law and legal conclusions.
11. In the petition, the petitioners did not
address, or allege as erroneous, any of the specific
determinations of the respondent in the notice of
deficiency * * *.
12. In the petition, the petitioners did not
allege facts regarding any of the specific
determinations of the respondent in the notice of
deficiency.
Paragraph 4 of the petition in this case challenges the
notice of deficiency in this case as follows:
(1) Respondents Notice of Deficiency claims a
deficiency. Petitioner denies having a deficiency.
(2) Respondents Notice of Deficiency claims unreported
and under reported income. Petitioner denies having
unreported or under reported income. (3) Respondents
IRS Form 4549A-CG, income tax examination changes,
claims a tax liability. Petitioner denies having a tax
liability. (4) Respondent has failed to provide
petitioners with certified assessment information as
per Internal Revenue Regulation 301.6203-1. (5)
Respondent claims a deficiency, but has failed to
provide petitioners with the USC Title 26 taxing statue
that applies. (6) Respondent claims a deficiency, but
has failed to provide petitioners with any certified
facts or evidence. (7) Respondents Notice of
Deficiency is null and void as it is based on hearsay
facts and evidence. (8) Petitioner has been denied a
meaningful administrative hearing where certified facts
or evidence from respondent was provided. (9)
Petitioners declaration, signed under penalty of
perjury, is attached and made part of this matter.
Attached to the petition is a Declaration of David R. Funk
(attached hereto as Appendix). A substantially identical
Declaration of Darlene Funk was also attached to the petition.
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Last modified: May 25, 2011