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I have reviewed your administrative file and your
reasons for disagreeing with the Service Center
Director’s proposed enforcement action. It is my
determination that your reasons for disagreeing with
the proposed enforcement action are frivolous.
The Courts have consistently and repeatedly rejected
the arguments you have expressed and, in some cases,
they have imposed sanctions. In Pierson v.
Commissioner, * * * [115 T.C. 576 (2000)], the Court
issued fair warning of penalties under section 6673 to
all those taxpayers who, in the future, institute or
maintain a lien or levy action primarily for delay or
whose position in such a proceeding is frivolous or
groundless. In an opinion just issued by the Court in
Regina Davis, * * * [T.C. Memo. 2001-87], the Court
imposed a $4,000.00 penalty because the taxpayer was
making frivolous arguments.
By letter dated June 18, 2001, the Appeals officer sent to
petitioner copies of literal transcripts from respondent’s
individual master file (IMF) at the Martinsburg, West Virginia,
Computing Center of petitioner’s accounts for the taxable years
1997 and 1998.4
On July 30, 2001, petitioner attended an administrative
hearing in Las Vegas, Nevada, conducted by the Appeals officer.
Prior to the hearing, the Appeals officer reviewed transcripts
pertaining to petitioner’s accounts for the taxable years 1997
and 1998.
During the hearing, petitioner requested that the Appeals
officer identify the statutory provisions establishing
petitioner’s liability for Federal income tax and provide
4 A literal transcript is a transcript in “plain English”
with a minimum amount of “computerese”.
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Last modified: May 25, 2011