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6662(a) on, petitioner’s tax for his taxable year 1997 in the
respective amounts of $2,194 and $438.80.
Petitioner did not file a petition in the Court with respect
to the notice relating to his taxable year 1997. Instead, on
October 6, 2000, in response to the notice, petitioner sent a
letter (petitioner’s October 6, 2000 letter) to the Internal
Revenue Service. That letter stated in pertinent part:
RE: Deficiency Notice dated 08-04-00
Registered Mail # Z 096 931 664
According to your “Deficiency Notice” of above date
(cover sheet [page 1 of notice with respect to peti-
tioner’s taxable year 1997] attached), there is an
alleged deficiency with respect to my 1997 income tax
return of $0.00, if I wanted to “contest this defi-
ciency 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 out pursuant
to law and whether or not it has the “force and effect
of law”, since, if it does not, than it can not legally
apply to me on any basis.
1) For one thing, Section 6212 states that “If the
Secretary determines that there is a deficiency in
respect of any tax... he is authorized to send notice
of such deficiency etc., etc., etc.,” However, the
“Notice” I recieved was not sent out by the Secretary,
but rather by Ms. Power, who is identified as being the
Director of the Service Center in Ogden, UT, and I have
no way of knowing whether she has been delegated by the
Secretary to send out such notices on the Secretary’s
behalf. So before I do anything at all with respect to
your “Notice”, I would have to see a Delegation Order
from the Secretary of the Treasury delegating to Ms.
Power the authority to send out Deficiency Notices.
2) I would also like you to send me (or identify
for me) the legislative regulations that you claim
implement Code Section 6212 and 6213. According to two
Code Sections in the Privacy Act and Paperwork Reduc-
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