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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.
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