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and requirements of Code Sections 6303, 6321, and 6331.
* * *
d) No statute in the Internal Revenue Code
establishes the “existence ...of the underlying (income
tax) liability” as referred to in 6330(c)(2)(B), and
the United States will not be able to identify for this
Court any statute that establishes any such tax
liability as for example Code sections 4401(c), 5005(a)
and 5703(a) impose liabilities to wagering, alcohol and
tobacco taxes.
e) L.G. Dowd who signed the Deficiency Notice at
issue was never delegated by the Secretary to prepare
and send out Deficiency Notices as required by 26
USC6212, and the United States will not be able to
supply this Court with any such Delegation of Authority
emanating from the Secretary.
f) The United States will not be able to identify
or produce a legislative regulation that would have
required Petitioner to petition [the] Tax Court in
order to avoid the assessment of the deficiency at
issue.
g) It is a fact that the United States will not be
able to identify for this Court any statute that allows
IRS employees to attribute to the petitioner an amount
of tax greater than what petitioner showed on his 1997,
1998 and 1999 tax returns.
h) At the CDP hearing the appeals officer produced
no delegation order from the Secretary and no
enforcement “pocket commission” that would support the
authority of those who signed the Notice of Lien at
issue to do so, and petitioner contends that no such
material documentation exists.
After reviewing the pleadings and the materials in the record, we
find that no genuine issue of material fact exists and that
respondent’s determination should be sustained as a matter of
law.
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Last modified: May 25, 2011