Larry A. Michael - Page 3




                                         -3-                                          
               According to your “Deficiency Notice” of above date                    
               (cover sheet attached), there is an alleged deficiency                 
               with respect to my 1994, 1995, & 1996 income taxes * *                 
               * and if I wanted to “contest this deficiency before                   
               making payment,” I must “file a petition with the                      
               United States Tax Court.”  Before I file, pay, or do                   
               anything with respect to your “Notice” I must first                    
               establish whether or not it was sent pursuant to law,                  
               whether or not it has the “force and effect of law,”                   
               and whether you had any authority to send me the Notice                
               in the first place.                                                    
               *       *       *       *       *       *       *                      
               Let me further point out that IR Code Sections 6001 and                
               6011 (as identified in the 1040 Privacy Act) notifies                  
               [sic] me that I need only “comply with regulations.”                   
               Nothing in the Privacy Act Notice or in the above                      
               statutes informs me that I have to “comply” with, or                   
               pay attention to, letters and/or alleged                               
               “determinations” sent to me by various and sundry                      
               employees of the IRS.                                                  
               *       *       *       *       *       *       *                      
               And let me further add, that if the IRS attempts to                    
               assess and collect the alleged Deficiency by distraint                 
               without responding to my above requests, I will sue the                
               government pursuant to Code Section 7433 because the                   
               IRS will be “recklessly and intentionally disregarding”                
               the statutes mentioned above together with their                       
               implementing regulations (or lack thereof) along with a                
               number of other statutes that I need not list and/or                   
               identify here.                                                         
               Petitioner did not petition this Court with respect to the             
          notice of deficiency.  On February 21, 2000, respondent assessed            
          the amount of the deficiencies and additions to tax shown in the            
          notice of deficiency.                                                       
               On November 26, 2001, respondent mailed to petitioner a                
          letter, Final Notice - Notice of Intent to Levy and Notice of               







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Last modified: May 25, 2011