- 5 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011