- 5 -
Petitioner stated:
(1)6020(b) only authorizes IRS to make changes to certain
returns: 941, 940, 942, 943, 11(b), 720, 2290, 4638, 0141,
1065-form 1040 is not applicable. (2) Code section 6212
states “The Secretary of Treasury” determines a deficiency &
the “Secretary” or his delegate shall notify taxpayer. (3)
Code section 6215 makes it known a “notice of demand” form
17A must be sent to taxpayer none was sent by “Secretary”
(4) 6201 doesn’t allow Secretary to estimate a tax based on
a return omitted (5) No statute makes me liable for tax
On July 9, 2003, the Court issued Israel v. Commissioner,
T.C. Memo. 2003-198. Petitioner had filed a petition in that
case in response to a notice of determination concerning
collection action(s) under section 6320 and/or 6330 for taxable
years 1994, 1995, and 1996.5 Id. The Court concluded that
respondent did not abuse his discretion in determining to proceed
with the collection action with respect to 1996. Further, the
Court stated:
Finally, although petitioner did not receive a notice of
deficiency [before the section 6330 hearing] with respect to
petitioner’s unpaid liability for 1995 and 1996, the Court
finds the contentions and arguments which petitioner
advanced at his Appeals Office hearing, in his petition, and
in petitioner’s trial memorandum and which challenge the
existence or the amount of each such unpaid liability to be
frivolous and/or groundless.
5 After petitioner filed a petition with this Court to
review the notice of determination for 1996, on Mar. 28, 2002,
respondent issued to petitioner the notice of deficiency for 1996
and 1997 on the basis of omitted capital gain and interest income
that was not at issue in the sec. 6330 proceeding, but is at
issue in the instant proceeding. Israel v. Commissioner, T.C.
Memo. 2003-198.
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