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determined deficiencies, addition to tax, and accuracy-related
penalty, as well as statutory interest. On that same day,
respondent sent petitioner notices of balance due, informing him
that he had liabilities for 1997 and 1998 and requesting that he
pay them. Petitioner failed to pay the amounts owing.
By certified letter dated May 19, 2000, petitioner wrote to
respondent’s Service Center in Ogden, Utah, acknowledging receipt
of the notices of balance due dated May 8, 2000. In his letter,
petitioner stated, in part, as follows:
This is in reply to your unsigned letters of May
8, 2000 (attached) in which you notified me that “We
changed your account(s)”.
This letter is to put you on notice that there is
no Code Section in the Internal Revenue Code that
authorizes the IRS [to] “change” returns or “accounts”.
Income tax is based on “self-assessment”--see
Treasury Reg. [�]601.103. “Our income tax system is
voluntary and the Internal Revenue Service must
perforce rely on the self-assessment of the taxpayer.”
* * *
Thus it is clear from all of the evidence above
that ONLY I can make a “self-assessment” concerning
what my income tax liability might be for 1997 and
1998. Since I concluded that my 1997 and 1998 income
tax liability is “zero” for those years, I did not
“self-assess” myself with any income tax liability for
those years; therefore, no income tax liability is
shown on my 1997 or 1998 returns. This being the case
and in conformity with the meaning of a TC 150,[3] no
income tax liability can be assessed from my 1997 or
3 “TC 150" refers to transaction code 150 in respondent’s
computerized transcript of account. TC 150 represents the
assessment of tax as reported by a taxpayer on the taxpayer’s
return.
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