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* * * * * * *
They filed bankruptcy on 01/31/2002, and the bankruptcy
was closed 06/12/2002. * * * Income tax liabilities for
1989, 1990, and 1991 are dischargeable per the Bank-
ruptcy Code rules.
When the taxpayers were mailed Letter 1058, Final
Notice-Notice of Intent to Levy and Notice of Your
Right to a Hearing, the taxpayers responded with Form
12153, attaching several pages of non-filer arguments.
At the hearing the taxpayer was explained the Appeals
process and he stated that he had been through several
hearings before and that they were a waste of time.
At the hearing Appeals provided the following docu-
ments:
a) A copy of the memorandum of 5/2/02 stating
audio and stenographic recordings of Appeals
cases will no longer be allowed;
b) Copies of the form 2866 to which the forms
4340, Certificate of Assessment, are annexed
for the period in dispute;
c) A copy of the pamphlet “Why do I have to Pay
Taxes”;
d) A copy of “The Truth About Frivolous Tax
Arguments”;
e) A list of I.R.C. code sections defining in-
come, who must file, etc.;
When Appeals tried to explain that the court could
impose sanctions, he stated, “that no court case was
like his.” When Appeals again explained that sanctions
could indeed be imposed for the same types of arguments
the taxpayer was raising, he didn’t say anything.
The taxpayer was asked if he were interested in collec-
tion alternatives such as an offer in compromise, or an
installment agreement, and was reminded that all re-
turns due to date must be appropriately filed for the
offer to be considered, or for an installment agree-
ment, but he is not in filing compliance and was un-
willing to discuss collection alternatives. When asked
if all returns had been filed, he replied that he filed
what he felt were appropriate returns.
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Last modified: May 25, 2011