Terry L. Lindsay - Page 7




                                                - 7 -                                                  
                  the notice of levy pursuant to �6331.[4]                                             
                  Request is made that this matter be transferred to the                               
                  appeals branch of the IRS on the grounds that the                                    
                  information supporting the notice of levy is not                                     
                  complete and is erroneous.  SEE EXHIBIT “A” FOR                                      
                  ADDITIONAL INFORMATION * * *                                                         
                                          EXHIBIT “A”                                                  
                  DEMAND IS MADE THAT THE TAX COURT TRANSFER THIS CASE TO                              
                  THE APPELLATE DIVISION OF THE IRS ON THE GROUNDS THAT                                
                  THIS TAXPAYER HAS BEEN DENIED DUE PROCESS OF LAW, AND                                
                  HAS A SUBSTANTIAL CLAIM UNDER THE “NEW” TAXPAYER BILL                                
                  OF RIGHTS, AGAINST THE AGENT AND THE IRS, PLUS OTHER                                 
                  CAUSES OF ACTION THAT HAVE NOT BEEN FULLY DETERMINED AS                              
                  OF THE PRESENT DATE                                                                  
                              AVOIDANCE AND/OR AFFIRMATIVE DEFENSES                                    
                  PETITIONER ALLEGES AS AN AVOIDANCE AND/OR AFFIRMATIVE                                
                  DEFENSE EACH OF THE FOLLOWING THAT HAVE BEEN MARKED BY                               
                  AN “X” ON THE LINE BEFORE THE ITEM LISTED:                                           
                  X           RES JUDICATA                                                             
                  X           ESTOPPEL                                                                 
                  X           WAIVER                                                                   
                  X     DURESS                                                                         
                  X           FRAUD                                                                    
                  X           STATUTE OF LIMITATIONS                                                   
                  X           INVALID NOTICE OF INTENT TO LEVY NOT                                     
                              COMPLYING WITH THE TAX CODE PROVISIONS                                   
                  X           FAILURE TO PROVIDE FREEDOM OF INFORMATION ACT                            
                              DOCUMENTS AND MATERIALS NECESSARY FOR                                    
                              PETITIONERS TO PREPARE FOR TRIAL                                         
                             FAILURE OF RESPONDENT TO “FULLY COOPERATE” AS                            
                              PROVIDED BY THE STANDING ORDER                                           
                             FAILURE OF RESPONDENT TO EXHAUST                                         
                              ADMINISTRATIVE REMEDIES, NO PRIOR CONTACT                                
                  X           LACHES                                                                   


                  4We point out that there is no indication in the record that                         
            respondent issued a Notice of Intent to Levy under sec. 6331(d),                           
            gave a Notice of Levy to any third parties, or otherwise                                   
            initiated a levy action.  On the contrary, the only notices in                             
            the record are the Notice of Federal Tax Lien filed with Monterey                          
            County and the Notice of Federal Tax Lien Filing sent to                                   
            petitioner.  We assume, therefore, that petitioner is referring                            
            to those notices in his petition.                                                          





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011