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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,
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