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benefits of $7,964 and $8,192 which they received during the
respective years.
On April 4, 2000, petitioners sent a letter to respondent
with respect to the examination of their tax returns. The record
does not establish the taxable year(s) to which this letter
pertained. The letter stated:
This letter is to inform you that according to IRC
section 6001, we have NEVER BEEN SERVED NOTICE by the
SECRETARY. The LAW says, we will be served notice by
the Secretary as to such books, records, and documents
that the LAW requires us to keep. Not wanting to skip
over the most important part of this LAW, but it
clearly states that this LAW only applies to EVERY
PERSON LIABLE FOR ANY TAX * * *
* * * * * * *
As to the authority to examine us, our research
has shown that the only IR Code section that comes
close to authorizing “some type of agent” to examine
books and records is, IR Code section 7602. Yet this
IR Code section has NEVER been published in the Federal
Register under Title 26, only under Title 27. This
tells us that unless you are a Title 27 Agent (BATF),
you do not have investigative authority.
* * * * * * *
As to you telling us that we have a tax liability,
it just may not be correct, let us review how a tax
liability is created. According to the IR code, in
order to determine liabilities, the Secretary must file
an assessment and furnish a copy to the taxpayer upon
request.
* * * * * * *
So pursuant to that section, please either furnish
us with such a record, or notify us that none has been
made, pursuant to IR Code section 6201 or as a
consequence of the Secretary not exercising IR Code
section 6020(b). Until such time that you furnish us a
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