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Petitioner asserts in his petition the following allegations
of error as to 1990, 1991, 1992, and 1995:
a) * * * the appeals officer violated the law by
not “presenting” petitioner with the “verification from
the Secretary” as required by Code Sections 6330(c)(1)
and 6330(c)(3)(A).
b) No statutory Notice and Demand for payment was
ever sent to petitioner in accordance with the
provisions and requirements of Code Sections 6303,
6321, and 6331.
c) No Regulation exists, as referred to in Code
Sections 6001 and 6011, that requires petitioner to pay
the tax at issue.
d) No valid statutory notice of deficiency was
sent to petitioner.
e) No valid assessment showing an amount due could
have been assessed from petitioner’s returns.
f) No other returns exist from which an assessment
could have complied with the provisions of section 26
USC 6201(a)(1).
g) No statute in the Internal Revenue Code
establishes the “existence * * * of the underlying
liability” as referred to in 6330(c)(2)(B), and the
United States will not be able to identify for this
Court any statute that refers to any such tax liability
as for example Code sections 4401(c), 5005(a), and
5703(a) do with respect to Wagering, Distilled spirits,
and Tobacco taxes.
h) No statute in the Internal Revenue code
establishes a requirement “to pay” the income tax at
issue, as for example code sections 4401(c), 5007(a)
and 5703(b) do with respect to Federal Wagering,
Alcohol, and Tobacco taxes.
i) The notice received by petitioner notifying him
of his right to a hearing was not signed by the
Secretary or his delegate as required by 26 USC
6330(a)(1).
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