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and interest for her 1996 tax year. A notice of balance due
constitutes a notice and demand for payment under section
6303(a). Craig v. Commissioner, 119 T.C. 252, 262-263 (2002).
We conclude that respondent’s determination to proceed with
collection of petitioner’s 1996 tax liability was not an abuse of
discretion.
C. Whether Petitioner Raised an Alternative to Collection
Petitioner said at the hearing that she would pay her taxes
if respondent gave her copies of the law which states that she is
a taxpayer liable for Federal income tax. Petitioner contends
that this is an alternative to collection. We disagree; this
contention is merely a variation of her other frivolous
arguments. See, e.g., Crain v. Commissioner, 737 F.2d 1417 (5th
Cir. 1984); Koenig v. Commissioner, T.C. Memo. 2003-40; Keene v.
Commissioner, T.C. Memo. 2002-277.
Accordingly,
An appropriate order
and decision will be entered.
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