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I never received a “notice and demand” for payment for
any 1991 income taxes.
I claim there is no underlying, statutory liability in
connection with the income taxes at issue.
I claim there is no statute requiring me “to pay” the
income taxes at issue.
No law authorizes the IRS to claim that I owe more in
income taxes than the “zero” I reported on my 1991
amended 1040X income tax return.
The IRS Decoding manual provides additional proof that
I cannot own more in 1991 income taxes than the “zero”
shown on my 1991 income tax return.
The Secretary has not authorized any action for the
collection of taxes and penalties as required by 26 USC
7401.
The Attorney General has not directed that any action
against me for the enforced collection of any income
taxes and penalties for the year 1991 “be commenced” as
is required by 26 USC 7401.
In addition to everything else, Sections 6331, 7701 and
7608 clearly establish that IRS Revenue Officers or
Revenue Agents have no authority to seize property in
payment of income taxes.
Petitioner concluded his statement with a declaration of his
intent to tape record the requested hearing.
By letter dated May 3, 2002, Appeals Officer Donna Fisher
(the Appeals officer) informed petitioner that his hearing was
scheduled for May 16, 2002. The Appeals officer’s letter also
stated:
Further, no audio or stenographic recordings are
allowed on Appeals cases effective as of May 2, 2002,
forward. Therefore, your request to tape record and/or
bring a court reporter to the Collection Due Process
hearing is denied.
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