- 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