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determine. In order for a trier of fact to make a
determination there must be a trial at which evidence
and testimony is [sic] presented. As of this date
there has been no trial and no trier of fact has made
any determination. An employee of the IRS is not a
trier of fact and cannot make a determination as to
whether or not I am required to file a return and pay a
tax. For additional [sic] see the response letter
attached hereto and made a part hereof.
Petitioner included with his hearing request a three-page letter
containing frivolous arguments.
On February 11, 2002, Appeals Officer Maureen Jenkins sent
petitioner a letter informing him that an Appeals Office hearing
(hearing) was scheduled for his case on February 26, 2002, at the
Appeals Office in Boston, Massachusetts.
On February 26, 2002, petitioner attended the hearing.
Appeals Officer Jenkins and Appeals Team Manager Gene Peschier
were present at the hearing. Petitioner and respondent recorded
the hearing, and a court reporter transcribed the hearing. At
the hearing, petitioner called his “adviser”, Thomas Smith (who
was in Utah), twice on petitioner’s cell phone. Petitioner
repeatedly asked Appeals Officer Jenkins and Appeals Team Manager
Peschier to show him the delegation of authority from the
Secretary authorizing Appeals Officer Jenkins and Appeals Team
Manager Peschier to conduct the hearing. Petitioner did not
raise any other issues or arguments at the hearing.
At the hearing, Appeals Officer Jenkins reviewed
petitioner’s administrative file and transcripts of account for
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Last modified: May 25, 2011