Cheryl D. Flathers - Page 13




                                       - 13 -                                         
               were held on May 16, 2002 * * *.  The taxpayer was                     
               advised prior to the hearing by letter that no audio                   
               recording or stenographic recording of the hearing                     
               would be permitted per a directive issued by the Acting                
               Chief of Appeals dated May 2, 2002.                                    
               Settlement Officer Rene Swall has had no prior involve-                
               ment with respect to these liabilities.                                
               Issues Raised by the Taxpayer                                          
               The taxpayer checked both blocks on the Form 12153 and                 
               states, “see attached letter”.  Attached is a copy of                  
               the Notice of Federal Tax Lien (NFTL), the Letter 3172,                
               and several pages of non-filer arguments.  As part of                  
               the taxpayer’s argument, she asks for verification from                
               the secretary, proof of the assessments, [and] a copy                  
               of the statutory notice of deficiency.  The taxpayer                   
               further claims that there is no underlying statutory                   
               liability in connection with the income taxes at issue,                
               that there is no statute requiring her to pay the taxes                
               at issue, and that no law authorizes the Service to                    
               claim that she owes more income tax than the “zero”                    
               reported on her return.  In addition the taxpayer                      
               states that she did not receive a notice and demand for                
               payment per IRC �6331.                                                 
               Certified transcripts, Forms 4340, for both periods                    
               were provided to the taxpayer prior to the hearing.                    
               The taxpayer was advised by letter that these tran-                    
               scripts meet the verification requirements under IRC                   
               �6330(c)(1). * * *                                                     
               At the hearing the taxpayer raised the issue of audio                  
               recording and was advised again that the audio record-                 
               ing would not be allowed. * * *                                        
                  *       *       *       *       *       *       *                   
               I attempted to review the Form 4340 transcripts and the                
               administrative file with the taxpayer, which included                  
               the tax return filed and the statutory notice of defi-                 
               ciency that was sent and received.  The taxpayer stated                
               that what I provided her as evidence of the statutory                  
               notice of deficiency was only a “letter”.  The taxpayer                
               was advised that she could not raise the issue of the                  
               underlying liability as she had received the statutory                 
               notice of deficiency, and had in fact responded to it                  





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