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On May 25, 2001, petitioner submitted to respondent a Form
12153, Request for a Collection Due Process Hearing.
Petitioner’s request stated that he was challenging the validity
of the assessments for 1997 on the grounds there is no statute
imposing tax liability upon him and he was not served with a
valid notice and demand for payment.
D. The Appeals Office Hearing
On October 9, 2001, Appeals Officers Tony Aguiar and Julie
Peterson (the Appeals officers) conducted an Appeals Office
hearing that petitioner attended. According to a purported
transcript of the hearing prepared by petitioner, the Appeals
officers provided petitioner with a Form 4340, Certificate of
Assessments, Payments, and Other Specified Matters, with regard
to petitioner’s taxable year 1997. A copy of the Form 4340,
dated September 6, 2001, is attached to respondent’s Motion for
Summary Judgment, which was served on petitioner. During the
hearing, petitioner declined to discuss collection alternatives.
Rather, petitioner stated that he wished to challenge his
underlying tax liability, and he requested that the Appeals
officers provide verification that all applicable laws and
administrative procedures were followed in the assessment and
collection process. During the hearing, the Appeals officers
warned petitioner that his arguments were frivolous, and they
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