Emil P. Tolotti, Jr. - Page 4

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          the amount of $46 received from several payors.                             
               On July 22, 1998, John B. Kotmair, Jr. (Mr. Kotmair) of                
          Westminster, Maryland, wrote a letter to respondent on behalf of            
          petitioner.  In the letter, Mr. Kotmair stated that petitioner              
          had received the foregoing notice of deficiency, and that such              
          notice was invalid because it was not signed under penalties of             
          perjury and because it did not explain petitioner’s appeal                  
               In August 1998, petitioner executed a document entitled                
          “PRIVACY ACT RELEASE FORM AND POWER OF ATTORNEY”, by which                  
          petitioner granted Mr. Kotmair the authority to “represent,                 
          inquire of and procure from the Internal Revenue Service any and            
          all of the records, pertaining to income taxes, * * * regarding             
          the following years: 1980 through and including 1998.”2  The                
          record indicates that Mr. Kotmair wrote two additional letters to           
          respondent on petitioner’s behalf.  Petitioner did not file a               
          petition for redetermination with the Court challenging the                 
          notice of deficiency.                                                       
               On April 27, 2000, respondent filed with the Washoe County             
          Recorder in Reno, Nevada, a Form 668(Y), Notice of Federal Tax              

               2  The above-described “power of attorney” identified John             
          B. Kotmair, Jr., as a fiduciary for Save-A-Patriot Fellowship and           
          stated that petitioner was a member of the group.  Save-A-Patriot           
          Fellowship has been identified as an organization that is opposed           
          to the Federal income tax.  See Save-A-Patriot Fellowship v.                
          United States, 962 F. Supp. 695 (D. Md. 1996).                              

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