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February 2, 1995. Mr. Kotmair’s letter also included as an
attachment a document entitled “PRIVACY ACT RELEASE FORM AND
POWER OF ATTORNEY”, executed by petitioner under oath before a
notary public on January 23, 1995, by which petitioner granted
Mr. Kotmair the authority to “represent, inquire of and procure
from the Internal Revenue Service any and all of the records,
pertaining to income taxes that agency alleges I owe”.3 This
latter document listed petitioner’s address as the N. Central
address.
By letter dated May 26, 1995, Mr. Kotmair wrote to
respondent, again challenging petitioner’s tax liabilities for
1990 through 1992 and referring to matters discussed at an
Appeals Office conference conducted on May 19, 1995, concerning
those liabilities.4 This letter listed petitioner’s address as
the Richardson Heights address. Mr. Kotmair’s letter included as
an attachment a copy of the above-described 30-day letter dated
February 2, 1995. Mr. Kotmair’s letter also included as an
attachment a second document entitled “PRIVACY ACT RELEASE FORM
3 The above-described “PRIVACY ACT RELEASE FORM AND POWER
OF ATTORNEY” identified John B. Kotmair, Jr., as a fiduciary for
Save-A-Patriot Fellowship and stated that petitioner was a member
of the group. Save-A-Patriot Fellowship has been identified as
an organization that is opposed to the Federal income tax. See
Save-A-Patriot Fellowship v. United States, 962 F. Supp. 695 (D.
Md. 1996).
4 The gist of Mr. Kotmair’s letter was that petitioner, “a
citizen of Texas living and working within its boundaries”, is
not subject to the Federal income tax.
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Last modified: May 25, 2011