Curtis B. Keene - Page 5

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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                
               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              
               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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