- 14 -
with additional frivolous arguments. The taxpayer is
now precluded from raising this issue at the collection
due process hearing. Collection alternatives could not
be discussed with the taxpayer, as the taxpayer is not
in filing compliance, nor did the taxpayer attempt to
complete the financial statement that was mailed to her
prior to the hearing. The taxpayer asked for the cite
that makes her liable to pay the taxes and continued to
raise only frivolous arguments. The hearing was con-
cluded.
The taxpayer does not believe that wages are income or
that the tax laws apply to her. I advised the taxpayer
of recent court case decisions where sanctions were
imposed for bringing the same type of arguments and
attempted to provide the taxpayer with copies of recent
cases on T. Pierson and R. Davis as well as Publication
2105, Why Do I Have to Pay Taxes, and a handout, The
Truth About Frivolous Tax Arguments. The taxpayer
refused to accept these from me.
* * * * * * *
The taxpayer raised no other non-frivolous issues.
Balancing the Need for Efficient Collection with Tax-
payer Concerns
The requirements of all applicable laws and administra-
tive procedures have been met. The courts have previ-
ously addressed the taxpayers’ arguments, and Appeals
does not have the authority for reconsideration of the
matters.
The assessments are valid and the Service followed
proper procedures in making these assessments. For the
civil penalty to apply the individual’s conduct must be
due in part to a position, which is frivolous, or a
desire (which appears on the return) to delay or impede
the administration of Federal income tax laws. Income
reported to the Service verifies that the taxpayer had
sufficient income that would require her to file a
return. The taxpayer was provided an opportunity to
file a correct return, but instead responded with
frivolous arguments. The taxpayer received her re-
quired notices. The filing of the NFTL was appropriate
to protect the Government’s interest. In addition, the
issuance of the notice of intent to levy was appropri-
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Last modified: May 25, 2011