Robert Gunselman - Page 4

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                    Type of tax       Period          Amount                          
                    1040      12/31/1995          $136.09                             
                    1040      12/31/1996          287.98                              
                    1040      12/31/1997          17,426.84                           
                    1040      12/31/1998          2,620.07                            
                    1040      12/31/1999          21,266.89                           
          On February 15, 2001, respondent issued to petitioner a Letter              
          1058, Final Notice--Notice of Intent to Levy and Notice of Your             
          Right to a Hearing.  Petitioner filed Forms 12153, Request for a            
          Collection Due Process Hearing, with respect to the notice of               
          lien filing for the 1995, 1996, 1997, 1998, and 1999 tax                    
          liabilities and with respect to the notice of intent to levy for            
          the 1997 and 1999 tax liabilities.  In those Forms 12153,                   
          petitioner argued:                                                          
                    Summarizing:  I am requesting a “Due Process                      
               Hearing” as outlined in Form 12153.  I am “challenging                 
               the appropriateness of (the) collection action” as                     
               specified in 6330(c)(2)(A)(ii) since the IRS denied all                
               of my requests for the initial “examinations” and                      
               “interviews” as provided for in Publications 1 & 5.  In                
               addition, no lien for taxes pursuant to Code Sections                  
               6321 and 6322 is possible because no valid, underlying                 
               assessment was ever made.  In addition, I never                        
               received the statutory “notice and demand” for payment                 
               of the taxes at issue as required by Code Sections                     
               6203, 6321, and 6331.  If the appeals officer is going                 
               to claim that a particular document sent to me by the                  
               IRS was a “Notice and Demand” for payment, then I am                   
               requesting that he also provide me with a T.D. or                      
               Treas. Reg. which identifies that specific document as                 
               being the official, statutory “Notice and Demand” for                  
                    In addition, I am “challenging the existence of                   
               the underlying tax liability” as I am authorized to do                 
               in Code Section 6330(c)(2)(B).  In addition, I did not                 
               receive a (valid) notice of deficiency in connection                   
               with any of the years at issue.  I am also requesting                  

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Last modified: May 25, 2011