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ing me “to pay” income taxes * * *
6. NO LAW AUTHORIZES THE IRS TO CLAIM THAT I OWE MORE
IN INCOME TAXES THAN THE “ZERO” I REPORTED ON MY
1998 INCOME TAX RETURN.
* * * it is my contention that no law authorizes the
Secretary (let alone any IRS agent) to determine that I
owe more in income taxes that the “zero” I reported on
my 1998 income tax return. * * * [Reproduced liter-
ally.]
On April 12, 2002, a settlement officer with respondent’s
Appeals Office (settlement officer) sent petitioner a letter.
That letter stated in pertinent part:
I have scheduled the Collection Due Process hearing you
requested on this case for the time and date shown
above [May 16, 2002]. * * *
Your request for a due process hearing was timely for
the Letter 3172, Notice of Federal Tax Lien Filing,
issue for the Form 1040 taxes for 1998 and for the
civil penalty assessment for 1998. Your request for a
due process hearing for the Letter 1058, Notice of
Intent to Levy, on the civil penalty assessment for
1998 was not timely and therefore, you are entitled to
an equivalency hearing on this matter.
Appeals’ jurisdiction to hear your case is specified in
the Internal Revenue code, Sections 6320 and 6330, and
the related federal regulations. Appeals will consider
the appropriateness of the proposed collection action,
spousal defenses, and collection alternatives. If you
received a statutory notice of deficiency * * * you may
not raise as an issue the amount or existence of the
underlying assessment. * * *
I am also enclosing Forms 2866, Certificate of Official
Record, and Forms 4340, Certificate of Assessment for
the Form 1040 taxes for 1998 and for the civil penalty
assessment under IRC �6702 for 1998. These documents
meet the verification requirements under IRC
�6330(c)(1). Your request for additional information
should be made under the Freedom of Information Act
through the Disclosure Officer located at the Internal
Revenue Service, 210 E. Earll, Phoenix, Arizona 85012.
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