Christopher Kiley - Page 14

                                       - 14 -                                         
                              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             

Page:  Previous  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  Next

Last modified: May 25, 2011