Robert R. Villwock - Page 5

                                        - 5 -                                         
                    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.”                                             

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  Next

Last modified: May 25, 2011