Anthony M. Davich - Page 13

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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.                           
               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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