-3-
with the lien notice was a copy of Form 12153, Request for a
Collection Due Process Hearing. On November 30, 2000, respondent
received from petitioner the completed Form 12153 requesting the
hearing regarding the lien.
On December 14, 2000, petitioner filed an amended U.S.
individual income tax return for 1996. Petitioner reported that
he had zero income and zero taxes due, explaining the changes:
“Due to ignorance I reported as income sources of income as
income itself when in fact I had no statutory income tax to
report.” He attached to the amended return a declaration
stating in part that “this return is not being filed
voluntarily,” petitioner “had ‘zero’ income according to the
Supreme Court’s definition of income”, and petitioner “can only
swear to having ‘zero’ income for 1996.”
On March 28, 2001, respondent mailed to petitioner a “Final
Notice - Notice of Intent to Levy and Notice of Your Right to a
Hearing” (final levy notice). The final levy notice pertained to
the subject years and informed petitioner of (1) respondent’s
intention to levy under section 6331 and (2) petitioner’s right
under section 6330 to a hearing with respondent’s Office of
Appeals (Appeals). Enclosed with the final levy notice was a
copy of Form 12153. On April 2, 2001, petitioner sent to
respondent the completed Form 12153 requesting the hearing
regarding the levy.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011