Cheryl D. Flathers - Page 7




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                    1.   VERIFICATION FROM THE SECRETARY.                             
               First of all, I expect you to have at the CDP hearing                  
               “verification from the Secretary that the requirements                 
               of any applicable law or administrative procedure have                 
               been met”.  That is the specific statement from the                    
               Secretary (or his delegate) that THE LAW requires you                  
               to have.  Don’t tell me at the CDP hearing that in lieu                
               of your having that specific statement from the Secre-                 
               tary, you have some IRS transcript or printout that “I                 
               may not understand”. * * *                                             
                    2.   PROOF OF ASSESSMENT AND COPY OF RETURN SHOW-                 
                         ING OWED TAXES                                               
               Pursuant to Code Section 6201(1), before I can owe any                 
               income taxes there has to be an assessment based on a                  
               “return or list”.  I filed a return showing no taxes                   
               due, in fact a return that showed a refund for which a                 
               refund check was issued by the Internal Revenue Ser-                   
               vice, PLUS INTEREST!  Therefore, I do not see how the                  
               IRS could have made a lawful assessment from a return                  
               showing no income taxes due and owing unless the IRS                   
               prepared another 1040 showing a different amount due.                  
               * * *                                                                  
                  *       *       *       *       *       *       *                   
                    3.   A COPY OF FORM 17, STATUTORY NOTICE OF DEFI-                 
                         CIENCY                                                       
                    I have never received a Statutory Notice of Defi-                 
                    ciency, Form 17, for payment of any 1998 income                   
                    taxes.                                                            
                  *       *       *       *       *       *       *                   
                    4.   I CLAIM THERE IS NO UNDERLYING, STATUTORY                    
                         LIABILITY IN CONNECTION WITH THE INCOME TAXES                
                         AT ISSUE.                                                    
                    I am challenging the “existence” of the underlying                
                    tax liability as the law (Sec. 6330(c)(2)(B)) and                 
                    regulation (301.6330-1T-(3)) specifically permit                  
                    me to do. * * *                                                   
                  *       *       *       *       *       *       *                   
               5.   I CLAIM THERE IS NO STATUTE REQUIRING ME “TO PAY”                 
                    THE INCOME TAXES AT ISSUE.                                        
                    * * * it is my belief that there is no law requir-                





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Last modified: May 25, 2011