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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