-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 ofPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011