Daniel A. Fink - Page 6




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          (notice of intent to levy) with respect to his taxable year 1998.           
          On or about August 22, 2001, in response to the notice of intent            
          to levy, petitioner filed Form 12153, Request for a Collection              
          Due Process Hearing (Form 12153), and requested a hearing with              
          respondent’s Appeals Office (Appeals Office).  A document that              
          petitioner attached to his Form 12153 (petitioner’s attachment to           
          Form 12153) stated in pertinent part:                                       
               I am requesting for [sic] a Collection Due Process                     
               Hearing as provided for in Code sections 6320 and 6330.                
               * * *   Thus, 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 produc-                
               ing 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 employee’s termination * * *.                                     
                  *       *       *       *       *       *       *                   
               It is clear before any Appeals officer can recommend                   
               the seizure of any property pursuant to Code Section                   
               6331 certain elements have to be present.  For one                     
               thing, pursuant to the statute, that person has to be                  
               statutory [sic] “liable to pay” the taxes at issue, and                
               only after he “neglects or refuses to pay the same                     
               within 10 days after notice and demand,” can his prop-                 
               erty be subject to seizure.  Therefore, apart from the                 
               Appeals officer having to identify the statute that                    
               makes me “liable to pay” the taxes at issue, he needs                  
               to have a copy of the “notice and demand” which I                      
               “neglected” and “refused” to pay.  In addition, I                      
               cannot be “liable” to pay an income tax, if the tax in                 
               question has never been assessed against me as required                
               by Code Sections 6201 and 6203.  So, I will need to see                
               a copy of the record of my assessments.  As provided by                
               Code Section 6201(a)(1) and IRS Transaction Code 150,                  
               all assessments have to be based on filed returns, I                   
               will have to see a copy of the return upon which any                   
               claimed assessment is based.  In lieu of producing                     
               these specific documents “verification from the Secre-                 
               tary of the Treasury that the requirements of any                      





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