Curtis B. Keene - Page 9




                                        - 9 -                                         
          notice of balance due, informing them that they had liabilities             
          for 1997 and 1998 and requesting that they pay those liabilities.           
          Petitioner and his wife failed to pay the amounts owing.                    
               On April 16, 2001, respondent sent petitioner and his wife a           
          second notice regarding their liabilities for 1997 and 1998.                
          Once again, petitioner and his wife failed to pay the amounts               
          owing.                                                                      
               D.  Respondent’s Final Notice and Petitioner’s Response                
               On September 5, 2001, respondent mailed to petitioner and              
          his wife a Final Notice--Notice of Intent to Levy and Notice of             
          Your Right to a Hearing (the final notice) in respect of their              
          outstanding tax liabilities for 1997 and 1998.  Petitioner                  
          received the final notice on September 7, 2001.                             
               On October 1, 2001, petitioner filed with respondent a Form            
          12153, Request for a Collection Due Process Hearing, for each of            
          the taxable years 1997 and 1998.5  The requests, each of which              
          was accompanied by a lengthy cover letter dated October 1, 2001,            
          included, inter alia, a challenge to the existence of the                   
          underlying tax liabilities,6 as well as allegations that                    

               5  Neither request was executed by petitioner’s wife, nor              
          did either purport to be filed on her behalf.                               
               6  For example, the requests allege that “there is no                  
          statute requiring me ‘to pay’ the income taxes at issue” and that           
          “No law authorizes the IRS to claim that I owe more in income               
          taxes than the ‘zero’ I reported on my * * * income tax return.”            
          In this regard, the requests also assert that                               
                                                             (continued...)           





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011