Malcolm Crow - Page 7




                                        - 7 -                                         
               C.  Respondent’s Final Notice and Petitioner’s Response                
               On August 10, 2000, respondent mailed to petitioner and his            
          wife a Final Notice--Notice of Intent to Levy and Notice of Your            
          Right to a Hearing in respect of their outstanding tax liability            
          for 1997.                                                                   
               On August 24, 2000, petitioner and his wife filed with                 
          respondent Form 12153, Request for a Collection Due Process                 
          Hearing.  The request included, inter alia, a challenge to the              
          existence of the underlying tax liability for 1997, as well as              
          allegations that petitioner was never provided with a valid                 
          notice of deficiency or notice and demand for payment and that              
          the Appeals officer had failed “to identify the statute that                
          makes me ‘liable to pay’ the taxes at issue”.  Petitioner also              
          requested verification from the Secretary that all applicable               
          laws and administrative procedures were followed with regard to             
          the assessment and collection of the tax liability in question.             
               D.  The Appeals Office Hearing                                         
               On April 11, 2001, petitioner attended an administrative               
          hearing in Las Vegas, Nevada conducted by Appeals Officer Lavada            
          Harmon (the Appeals officer).  At the hearing, the Appeals                  
          officer provided petitioner with a literal “plain English”                  
          transcript of petitioner’s account for the taxable year 1997.               
               During the hearing, petitioner requested that the Appeals              
          officer identify the statutory provisions establishing                      






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  Next

Last modified: May 25, 2011