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Year Amount Due
1995 $511.71
1997 2,020.53
1998 22,451.65
Total 24,983.89
No later than May 27, 2001, respondent received from
petitioner another Form 12153, Request for a Collection Due
Process Hearing. Petitioner attached to this Form 12153 the same
2-page typewritten statement and exhibit that he attached to his
previously filed Form 12153.8
The following passage from the statement attached to
petitioner’s Form 12153 reflects its tenor:
It is clear that before any appeals officer can
recommend the seizure of any property pursuant to Code
Section 6331 certain elements have to be present. For
one thing (pursuant to that statute) that person has to
statutorily “liable to pay” the taxes at issue, and
only after he “neglects or refuses to pay the same
within 10 days after notice and demand,” can his
property be subject to seizure. Therefore, apart from
the appeals officer having to identify the statute that
makes me “liable to pay” the taxes at issue, he needs
to have a copy of the “notice and demand” which I
“neglected” and “refused” to pay. In addition, I can’t
be “liable” to pay an income tax, if the tax in
question has never been assessed against me as required
by Code Sections 6201 and 6203. So I will need to see
a copy of the record of my assessments. And since (as
provided by Code Section 6201(a)(1) and IRS Transaction
Code 150) all assessments have to be based of filed
returns, I will have to see a copy of the return which
any claimed assessment is based.
8 As indicated in the text, neither Form 12153 was executed
by petitioner’s wife, nor did either purport to be filed on her
behalf.
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