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claims that his rights as a taxpayer were ignored by the IRS from
the beginning, and he asserts that the only acceptable remedy is
for the IRS to “start all over again”. He states as follows:
The IRS has ignored most of my rights even though I
have pointed this out, in detail, time after time in
letters originating as far back as 11/7/1991. I have
carefully documented the IRS’ total disregard of my
rights to date. Should the IRS deny this request for a
due process hearing it will only be adding to the
overwhelming evidence I have accumulated showing the
IRS’ illegal denial of my rights to hearings and
information.
Now, should you [the Appeals officer], finally decide
to grant me a simple hearing at this very late stage in
the due process system I will expect you to find that
this entire matter, for the tax period 1040 ending
12/31/1991, be remanded back to the very beginning of
this process. This remand must go back to include all
of the hearings and all of the information due me as
outlined in my previous letters. Otherwise my rights
will have been violated. * * *
The written explanation attached to Keene’s CDP hearing
request itself provides the Court with an adequate record of
Keene’s arguments that serve as the underlying basis for his
challenge to respondent’s proposed collection action. A tape
recording to establish that record is not necessary. It is
overwhelmingly clear that there is no merit to Keene’s underlying
arguments, and I believe that, under Lunsford v. Commissioner,
117 T.C. 183 (2001), this Court ought to dispose of Keene’s
challenge to respondent’s proposed collection action summarily
and without deciding the section 7521(a)(1) issue (i.e., the
approach taken in Kemper v. Commissioner, supra).
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