- 8 - arguments involving the failure or refusal to comply with the tax laws because of moral, religious, political, constitutional, conscientious, or similar grounds. To my knowledge, such arguments have never been successful in a court of law and I will not consider as valid any arguments of that nature in the collection due process hearing. In preparation for the hearing, I have requested transcripts showing the contested assessments and plan to have copies available for you. By letter dated April 1, 2002, the Appeals officer contacted petitioner about the scheduled administrative hearing and stated, in part, as follows: I believe the purpose of a CDP [collection due process] hearing is to ensure that the government’s need to collect the proper tax is balanced with the taxpayer’s need that the collection process be no more intrusive than necessary. To accomplish that goal, section 6320(c)(1) of the I.R.C. first places a requirement of investigation upon me. The section does not state that I need to convince you that the requirements of law or procedure have been met, or even that I provide such evidence to you. It only requires that I obtain verification that the requirements of applicable law or administrative procedure have been met. In the case of Tanner v. U.S., (CA-9) 2001-1 U.S.T.C. 50444, the Ninth Circuit Court of Appeals stated that the requirements of the section can be met by my review of a form 4340, certificate of assessment and payment. I have obtained that document and though not required to do so, it is provided to you with this letter. My review of it and the other documents in your administrative file have convinced me that (a) the disputed amounts were properly assessed, and (b) the disputed amounts were properly billed. On April 22, 2002, petitioner attended an administrative hearing in Las Vegas, Nevada, conducted by the Appeals officer. At the hearing, petitioner acknowledged receiving Form 4340,Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011