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and I would so hold, that issues not raised, as well as tax
protester issues, need not be considered by Appeals officers in
collection hearings under section 6330(b) and that tax protester
issues may and should be summarily dismissed by the courts.
Further, Appeals officers and the courts need not speculate about
what issues taxpayers might have raised were they not tax
protesters or were they represented by other lawyers.2
Petitioner herein is a flagrant tax protester. Petitioner
did not file his 1990-96 income tax returns until 1997. On the
late-filed tax returns petitioner reflected no financial
information. Petitioner claimed his wages were not income. At
the evidentiary hearing before the Court, petitioner asserted:
“Since income taxes are based on self assessment, under Code
section 6201, I, alone, can determine what I owe”.
At the Appeals hearing and at the hearing before the Tax
Court in this case, petitioner raised no relevant, legitimate, or
good faith issue, and we have no business speculating as to
whether petitioner may ever raise any such issue. The maxim,
“Justice delayed is justice denied”, applies not only to cases
eventually decided in favor of taxpayers but also to cases to be
2 In the final regulations under sec. 6330, the position
is taken that taxpayers may raise in court only issues that
actually were raised by the taxpayers at the Appeals hearings.
T.D. 8979, 2002-6 I.R.B. 466; T.D. 8980 Q&A-F5, 2002-6 I.R.B.
477, 487.
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