George R. and Karen S. Kemper - Page 7

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          intent to levy, petitioners filed Form 12153, Request for a                 
          Collection Due Process Hearing (Form 12153), and requested a                
          hearing with respondent’s Appeals Office (Appeals Office) with              
          respect to petitioners’ taxable year 1991, petitioners’ unpaid              
          liabilities for 1995, 1996, 1997, and 1998, and the frivolous               
          return penalty under section 6702 with respect to petitioners’              
          taxable year 1999.  In that form, petitioners stated that they              
          intended to make an audio recording of their Appeals Office                 
          hearing.  Petitioners attached a document to their Form 12153               
          (petitioners’ attachment to Form 12153) that contained state-               
          ments, contentions, arguments, and requests that the Court finds            
          to be frivolous and/or groundless.5                                         
               In response to petitioners’ Form 12153, a settlement officer           
          with the Appeals Office (settlement officer) sent a letter dated            
          July 23, 2002, which stated in pertinent part:                              
               I have scheduled the hearing you requested on this case                
               for the date and time shown above [August 29, 2002].                   
               * * *                                                                  
                  *       *       *       *       *       *       *                   
               I have requested certified transcripts showing the                     
               assessments, and plan to have copies for you at the                    
               hearing. * * * Further, no audio or stenographic re-                   
               cordings are allowed on Appeals cases effective as of                  

               5Petitioners’ attachment to Form 12153 contained statements,           
          contentions, arguments, and requests that are very similar to the           
          statements, contentions, arguments, and requests contained in the           
          attachments to Forms 12153 filed with the Internal Revenue                  
          Service by certain other taxpayers with cases in the Court.  See,           
          e.g., Flathers v. Commissioner, T.C. Memo. 2003-60.                         





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