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ateness of (the) collection action” as specified
6330(c)(2)(A)(ii). If any IRS employee attempts to
deny me the “Due Process Hearing” guaranteed to me by
law, or recommends that seizure action be taken without
producing the documentation required by sections 6320
and 6330, or without addressing the issues provided for
in these Code Sections, I will seek damages * * * and
seek that employees termination * * *.
I am requesting to see copies of the following
documents:
1) A copy of the statutory “Notice and Demand”
2) A copy of the record of my assessments. And since
Code Section 6201(a)(1) and IRS Transaction Code 150
states “all assessments have to be based on filed
returns” I will have to see a copy of the returns from
which any claimed assessments are based.
3) The name or names of the IRS employees who imposed
the “frivolous” penalty along with their Federal ID
number.
4) The delegation of authority from the Secretary
authorizing such persons to impose a “frivolous” pen-
alty.
5) The official job description(s) of those IRS employ-
ees who imposed the “frivolous” penalty.
6) Code Section 6001 and 6011 (which are specifically
mentioned in the Privacy Act Notice in the 1040 book-
let) advise the public that they need only to “comply
with regulations,” I am requesting that you also have
at the hearing the Treasury regulation that allows IRS
employees to impose the “frivolous” penalty, and the
regulation that requires me to pay it.
7) Lastly, I will be challenging the existence of the
underlying tax liability, which Code Section
6330(c)(2)(b) specifically authorizes me to do.
In lieu of producing these specified documents
listed above, “verification from the Secretary (of the
Treasury) that the requirements of any applicable law
or administrative procedures have been met”, will be
acceptable. But the appeals officer better have either
the documents as identified above, or “verification
from the Secretary”. If the appeals officer can not
produce neither document, than no Due Process Hearing
should be scheduled until he has those documents in
hand. * * * [Reproduced literally.]
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Last modified: May 25, 2011