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10) In addition, please do not notify me that
the IRS is “changing” my return since there
is no statute that allows the IRS to do this.
You might prepare a return (pursuant to Code
Section 6020(b)) where no return is filed,
but in this case a return has been filed and
no statute authorizes IRS personnel to
“change” that return.
* * * * * * *
*Note #1: The word “income” is not defined in the
Internal Revenue Code * * *. However, as stated above,
it can only be a derivative of corporate activity.* * *
B. Respondent’s Deficiency Notice and Petitioner’s Response
On October 15, 1999, respondent issued a notice of
deficiency to petitioner for the taxable year 1997. In the
notice, respondent determined a deficiency in Federal income tax
of $14,603 and an accuracy-related penalty under section 6662(a)
and (b)(1) for negligence or disregard of rules or regulations of
$477. The deficiency in income tax was based on respondent’s
determination that petitioner failed to report wages, a taxable
distribution from a retirement plan, and gambling winnings.
By letter dated December 27, 1999, petitioner wrote to the
Director of respondent’s Service Center in Ogden, Utah,
acknowledging receipt of the notice of deficiency dated October
15, 1999, but challenging the Director’s authority “to send me
the Notice in the first place.”
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