-6-
copy of such an assessment, there is NO assessment,
there is NO tax liability, and you DO NOT have the
authority by any IR Code section to examine or
investigate our tax return.
* * * * * * *
Any further correspondence from you should be signed
according to that code section, or you will be in
violation of IRS Code section 7214(a)(7). If we do not
have a reply from you within 60 days, we will consider
this matter dropped.
On July 14, 2000, petitioners mailed to respondent another
letter, Statement of Protest. The letter stated:
Let this letter serve as a written protest that we do
not agree with any of the adjustments shown in IRS Form
4549-CG, Income Tax Examination Changes * * *
* * * * * * *
As to Form 4549, Income Tax Examination Changes.
Please be advised that we disagree with the examination
report in all aspects, and will not accept it as an
[sic] lawful official documents. If the examiners
report is a lawful official document, then the examiner
failed to sign the report under penalty of perjury, as
per IRC Section 6065.
* * * * * * *
Where is the taxing statute that congress mandates you
identify as to any tax liability that we may have?
OPINION
By notice of deficiency dated March 19, 2001, respondent
determined that the trusts were shams and should be ignored for
tax purposes. Accordingly, respondent determined, petitioners
underreported their taxable income by the amount of income
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011