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the penalties of perjury”. Your statement should
include the following:
Acknowledgment that you have the following documents in
your possession so that I can review them at the
hearing:
a. Verification from the Secretary of the
Treasury that the requirements of any applicable
law or administrative procedure have been met.
6330(c)(1), 6703(a)
b. The Treasury Regulation which allows IRS
employees to impose the “frivolous” penalty, and
the Treasury Regulation which requires me to pay
it. 6703(a)
c. The specific code section that makes me liable
for the tax. 6330(c)(2)(B) (I am questioning the
underlying liability.)
* * * * * * *
By letter dated September 6, 2000, Owens told petitioners
that their claim that wages are not taxable income has been
rejected by courts and is frivolous, and, thus, a return based on
that theory is subject to the frivolous return penalty. Owens
also told petitioners she would consider other items such as
arranging for the payment of the penalty and asked petitioners to
provide those items to her by September 21, 2000.
By letter dated September 22, 2000, petitioner said, among
other things, that section 6330(c)(3) requires verification from
the Secretary that requirements of applicable law and procedure
have been met, and that he would not attend a hearing unless (1)
Owens told petitioner in writing before the hearing, under
penalty of perjury, that Owens had all of the documents
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Last modified: May 25, 2011