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and personal records by name (e.g., general ledger, cash receipts
and disbursements journal) or by class (e.g., “all Financial
information”). On or about September 4, 1997, Mr. Burnett
responded to the agent asking her to change the scheduled date of
the meeting to September 26, 1997, because, he stated, he had a
long-standing commitment on the scheduled date. The agent
honored that request, writing to Mr. Burnett on September 8,
1997, stating that the meeting had been rescheduled to a stated
time and place on September 26, 1997. That letter also stated
that “If you do not come in for the appointment, I will conduct
the examination and determine your tax liability using sources
available to the IRS.”
On or about September 19, 1997, Mr. Burnett wrote to the
agent stating that he had “carefully consider[ed]” her letters to
him and decided that he would not meet with her because he was
“not one made liable for any tax as defined by the Internal
Revenue Code.” The letter acknowledged the agent’s statement
that she would determine his tax liability on her own, if he
failed to cooperate with her, but claimed that the Internal
Revenue Service lacked the authority to do so because he is not
one “clearly made liable to pay any tax”. Mr. Burnett claimed in
the letter that he had studied the Code and related regulations
and concluded that he was “not one made liable for any [Federal
income] tax as defined by the Internal Revenue Code.” Mr.
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