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To the best of my [the Appeals officer’s] knowledge,
with the information available to me, I have determined
that the Collection Division has followed all applic-
able laws, policies, regulations and procedures:
1) Assessments were made and notice and demand
for payment of the taxes under IRC �6303(a)
were sent to the taxpayer’s last known ad-
dress, along with Publication 1, Your Rights
as a Taxpayer.
2) You neglected or refused to pay the tax; per
IRC �6321, a lien in favor of the United
States upon all property and rights to prop-
erty was created;
3) Letter 1058, Final Notice, Notice of Intent
to Levy and Notice of Your Right to a Hear-
ing, was sent to the [sic] you, along with
Publication 594, Understanding the Collection
Process, in accordance with IRC �6330(d).
Mr. Roberts, you were informed by the Court and Chief
Counsel’s Office that your argument regarding the
perceived lack of a valid summary record of assessment
is not valid. During your hearing, you offered no
proof that the assessment document is flawed in any
manner. We have enclosed Form 4340, Certificate of
Assessments and Payments, for the year 1996.
Your claim that Revenue Officer Colt in [sic] not an
employee of IRS and has not been issued a bond that is
required by the Statutes at Large has no relevance to
this proceeding and has been previously answered by the
Disclosure Office.
Your concern that the actions of the Collection Divi-
sion are unduly intrusive was weighed against the
Service’s responsibility to apply the tax law fairly to
all. Mr. Roberts, you voluntarily filed the 1996
return and reported your taxable income. You now
refuse to pay the balance owed. Our records indicate
that you have not filed a tax return since 1996.
Enforcement action is fully warranted in this case.
You chose not to offer collection alternatives at this
time.
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Last modified: May 25, 2011