Gary James Copeland - Page 7




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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