- 3 - liability of $69,859, and mailed a notice of balance due to petitioner.2 On August 16, 2000, respondent issued a Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320. Petitioner filed Form 12153, Request for a Collection Due Process Hearing (request), on September 8, 2000. Attached to the request was a letter from petitioner repeating his frivolous arguments, including: I want to be given a copy of the Legislative, Treasury Department regulation which requires me to pay the $70,358.68 at issue and the legal authority that anybody at the IRS has to determine that figure and to threaten me with enforcement action if I don’t pay that amount. In order to have that authority that IRS agent would have to have a delegation order from the secretary. I will expect to be given a copy of any such delegation order. A hearing was held on June 19, 2001, which was recorded. Petitioner continued his frivolous arguments by stating: And, [the request] also raises the issues that I’ve just stated that number one the verification of the Secretary has not been given and there’s not [sic] Record of Assessment because the Record of Assessment has to be made off of a return. The only records that you have from me on a return is zero. How can you come up with other numbers? * * * * * * * I’m willing to write out a check and pay the entire amount if you can sit down right now and take the code book out and show me anyplace in the code book that makes me liable to pay this tax. * * * * * * * 2 Respondent had also assessed a $500 frivolous return penalty for 1997 which is not before the Court. See Van Es v. Commissioner, 115 T.C. 324, 328-329 (2000).Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011