G. Robert Lyman and Shari Lee Wright Lyman - Page 8

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               years and marked the NFTL block.  However, attached to                 
               the Form 12153 is the Letter 1058, Notice of Intent to                 
               Levy.  Also attached to the Form 12153 are two pages of                
               constitutional arguments.  As part of their argument                   
               the taxpayers requested copies of verification from the                
               Secretary, copies of position descriptions, and other                  
               documents. * * *                                                       
                  *       *       *       *       *       *       *                   
               At the hearing certified transcripts, Forms 4340, were                 
               provided to the taxpayers.  I attempted to review with                 
               the taxpayers the 1997 and 1998 return files and the                   
               certified transcripts.  The taxpayers continued to                     
               raise only frivolous arguments, such as requesting                     
               position descriptions for those who signed documents                   
               such as the Form 4340 and requesting the verification                  
               that I was to provide to them that any applicable law                  
               or administrative procedure had been met per IRC                       
               �6330(c)(1). * * * The taxpayers raised no relevant                    
               issues at the hearing.  They did state that they could                 
               raise the issue of the underlying assessments, however,                
               the taxpayers were advised that they received the                      
               statutory notices of deficiency and could not raise                    
               this issue.  The taxpayers did not dispute the fact                    
               that they had received the statutory notices of defi-                  
               ciency. * * *                                                          
               During the hearing the taxpayers were asked if they                    
               would like to discuss collection alternatives such as                  
               an installment agreement.  The taxpayers indicated that                
               they would write a check for payment of the taxes if I                 
               could provide the code section that required them to                   
               pay taxes.  The taxpayers do not believe that wages are                
               income and do not believe that the tax laws apply to                   
               them. * * *                                                            
               I did provide to the taxpayers copies of court cases on                
               T. Pierson and R. Davis, along with the Publication                    
               2105, Why Do I Have to Pay Taxes, and a handout, The                   
               Truth About Frivolous Tax Arguments.                                   
               The taxpayers raised no other non-frivolous issues.                    
               Balancing the Need for Efficient Collection with Tax-                  
               payer Concerns.                                                        
               The requirements of all applicable laws and administra-                

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