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entered into an installment agreement with respondent to pay the
tax liabilities, no payments were made.
On April 16, 2000, petitioners filed a claim for refund for
1997 based on zero entries for all categories of income.
Respondent denied the claim by letter dated June 21, 2000,
stating: “The amounts you received are gross income, as defined
by the Internal Revenue Code”. On July 15, 2000, petitioners
sent respondent a letter requesting information and demanding
proof of respondent’s authority. Petitioners also requested that
a meeting be scheduled.
On December 13, 2000, Jerry Arthur Jewett (Mr. Jewett)
executed a Form 2848, Power of Attorney and Declaration of
Representative, on behalf of petitioners.
A Final Notice--Notice of Intent to Levy and Notice of Your
Right to a Hearing was sent to petitioners on March 13, 2001.
The tax owed for 1997 with penalties and interest, as set forth
in the final notice, was $13,378. On April 7, 2001, petitioners
filed a Form 12153, Request for a Collection Due Process Hearing,
that included a 19-page letter signed by Mr. Jewett. The letter
asserted tax-protester boilerplate, including:
1. The individual or individuals named above are
not “persons or a person” liable for the income tax or
required to file a Form 1040, by virtue of non-
residence in, or lack of income earned within, or
effectively connected to, any U.S. Territory,
Possession and/or enclave deriving authority from
Article I, Sec. 2 Cl. 17 or Article 4, Sec. 3, Cl.2 of
the Constitution of the United States. The individual
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