Benjamin B. and Carolyn M. Haines - Page 3




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          typical protester explanation of why they were not required to              
          report income or pay Federal tax.                                           
               On March 17, 2000, respondent mailed a notice of deficiency            
          to petitioners determining a $9,608 income tax deficiency for               
          1998, based on petitioners’ income (ostensibly wages) reported to           
          respondent by several third-party sources, including Gambro                 
          Healthcare, Inc.; Kevin Keep; Mohan Dialysis Center; and Screen             
          Art, Inc.  Respondent also determined an addition to tax under              
          section 6651(a)(2) and a penalty under section 6662(a) for                  
          petitioners’ 1998 tax year.  Petitioners acknowledged receipt of            
          the deficiency notice in a March 30, 2000, letter to respondent             
          and, among other similar protester statements, indicated that               
          “Nothing in the Privacy Act or in the above statutes informs me             
          that I have to ‘comply’ with, or pay attention to, letters and/or           
          alleged ‘determinations’ sent to me by various and sundry                   
          employees of the IRS.”                                                      
               Petitioners, however, failed to petition this Court with               
          respect to the notice of deficiency.  Respondent assessed the               
          income tax deficiency, addition to tax, and penalty; provided               
          petitioners with notice and demand; and because petitioners                 
          failed to pay, on April 26, 2001, issued a Form Letter 1058,                
          Final Notice--Final Notice of Intent to Levy and Notice of Your             
          Right to a Hearing.  On May 30, 2001, respondent received a Form            
          12153, Request for a Collection Due Process Hearing, from                   






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