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notice and demand for payment”, and that no statute exists that
makes him liable for Federal income tax and “IRS agents have no
proper enforcement authority to collect the tax.”
On July 12, 2002, petitioner filed an Amended Objection to
respondent’s motion repeating allegations made in his July 9,
2002, Objection. Petitioner attached to his Amended Objection
copies of the Forms 4340 for 1997 and 1998, as well as copies of
the May 8, 2000, notices of balance due for 1997 and 1998.
Pursuant to notice, respondent’s motion was called for
hearing at the Court's motions session in Washington, D.C.
Petitioner did not attend the hearing; however, he did file a
written statement pursuant to Rule 50(c), which incorporated by
reference certain of his prior filings.
Following the hearing, respondent filed a supplement to his
motion. In the supplement, respondent discusses the authority of
a District Director to issue notices of deficiency pursuant to
section 6212. Thereafter, petitioner filed an Objection to
respondent’s supplement, again arguing that a District Director
has no authority to issue a notice of deficiency.
Discussion
Section 6331(a) provides that if any person liable to pay
any tax neglects or refuses to pay such tax within 10 days after
notice and demand for payment, the Secretary is authorized to
collect such tax by levy on the person’s property. Section
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