- 7 -
C. Respondent’s Final Notice and Petitioner’s Response
On April 19, 2001, respondent mailed to petitioner a Final
Notice--Notice of Intent to Levy and Notice of Your Right to a
Hearing in respect of his outstanding tax liability for 1998.
On or about May 13, 2001, petitioner filed with respondent
Form 12153, Request for a Collection Due Process Hearing. The
request, which was accompanied by a lengthy, typewritten
statement, included, inter alia, a challenge to the existence of
the underlying tax liability, as well as allegations that
petitioner was never provided with a valid notice of deficiency
or notice and demand for payment. Petitioner also alleged:
I claim there is no statute requiring me “to pay” the
income taxes at issue. No law authorizes the IRS to
claim that I owe more in income taxes than the “zero” I
reported on my 1998 income tax return.
In addition, petitioner requested verification from the Secretary
that all applicable laws and administrative procedures were
followed with regard to the assessment and collection of the tax
liability in question.
D. The Appeals Office Hearing
On October 4, 2001, petitioner attended an administrative
hearing in Las Vegas, Nevada, conducted by Appeals Officer Tony
Aguiar (the Appeals officer). Prior to the hearing, the Appeals
officer obtained and reviewed Form 4340, Certificate of
Assessments, Payments, and Other Specified Matters, pertaining to
petitioner’s account for 1998. At the hearing, the Appeals
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011