- 8 -
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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Last modified: May 25, 2011