- 5 -
petitioner’s taxable years 1997 and 1998] attached),
there is an alleged deficiency with respect to my 1997
& 1998 income taxes of $2,104.00 & $2021.00 respec-
tively, and if I wanted to “contest this deficiency
before making payment,” I must “file a petition with
the United States Tax Court.” Before I file, pay, or
do anything with respect to your “Notice,” I must first
establish whether or not it was sent pursuant to law,
whether or not it has the “force and effect of law,”
and whether you had any authority to send me the notice
in the first place.
* * * * * * *
Let me further point out that IR Code Sections
6001 and 6011 (as identified in the 1040 Privacy Act)
notify me that I need only “comply with regulations.”
Nothing in the Privacy Act Notice or in the above
statutes informs me that I have to “comply” with, or
pay attention to, letters and/or alleged “determina-
tions” sent to me by various and sundry employees of
the IRS.
Please note that Section 6212 states that “If the
Secretary determines that there is a deficiency in
respect of any tax ... he is authorized to send notice
of such deficiency, etc., etc., etc.” However, the
“Notice” I received was not sent by the Secretary, but
by James J. Walsh, who is identified as being the
District Director in Phoenix, AZ, and I have no way of
knowing whether he has been delegated by the Secretary
to send out such notices on the Secretary’s behalf. So
before I do anything at all with respect to your “No-
tice,” I would have to see a Delegation Order from the
Secretary of the Treasury delegating to James J. Walsh,
the authority to send out Deficiency Notices.
In addition, I would also like you to send me (or
identify for me) the legislative regulations that you
claim implement Code Sections 6212 and 6213. I have
also attached an excerpt from the IRS Procedures Manual
* * * which points out that the IRS is required to
“make available to all taxpayers comprehensive, accu-
rate, and timely information on the requirements of tax
law and regulations.” So, pursuant to this provision
from your Procedures Manual, I am asking that you
identify (“make available”) for me the legislative
regulations that you claim implement both Code Sections
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Last modified: May 25, 2011