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ment to the notice of determination stated in pertinent part:
WHAT IS THE ISSUE?
You requested a hearing under the provisions of IRC
6320 to prevent the appropriate collection action. The
only issue raised by you was to dispute the authority
under which the Service has assessed tax and is at-
tempting to collect the tax. You raised no non-frivo-
lous issues at the hearings held.
Verification of Legal and Procedural Requirements
Notice and demand was issued by regular mail for the
above year to your last known address, as required
under IRC 6303. The Notice of Federal Tax Lien (Letter
3172) was sent to you by certified mail dated July 3,
2001. You responded timely with a request for a Col-
lection Due Process Hearing so you are entitled to
judicial review.
A certified transcript was requested, reviewed, and a
copy was provided to you at the hearing held. Appeals
Officer, Tony Aguiar has had no other involvement with
this case in respect to this liability.
Issues Raised by the Taxpayer
You claim you did not receive a statutory notice and
demand, or valid notice of deficiency for the 1998.
[sic] Although you had income you filed Form 1040 for
1998 showing zero income. You attached two pages to
the tax return disputing the authority of the Service
to assess and collect income tax. You were sent a
Statutory Notice of Deficiency on February 25, 2000,
which gave you the opportunity to petition the United
States Tax Court and raise issue with the amount owed.
You chose not to petition the Tax Court. The Statutory
Notice of Deficiency defaulted and the amount per the
notice was assessed. The assessment is valid.
At the hearing, you stated you did not believe there
was any authority for the Service to assess and collect
income taxes. You believe voluntary means giving you a
choice of whether or not to pay income tax. You did
not raise any collection alternatives.
Balancing Efficient Collection
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