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1) I want the appeals officer to have with him a
copy of the Notice and Demand that was supposed to have
been sent.
2) If he dose not have the actual “notice and
demand”, then I demand that he at least have
a blank copy of the document.
3) Please have the Form 4340 signed by an assess-
ment officer certifying that an assessment has been
made. In lieu of a signed 4340, don’t show me an
unsigned IRS printout (containing coded entries I don’t
understand) which claims an assessment was made.
4) I want the appeals officer to also have the
1040 return from which my claimed 1997 assessment was
made.
5) I would like to see the Treasury Decision or
Treasury Regulation which identifies the document sent
to me as being the stutory “notice and demand” is, in
fact, that document.
6) I claim there is no Statute requiring me to pay
the income taxes at issue. Please have that Statute
for me to see.
7) Also show me the law that authorizes the IRS to
claim that I owe more in income taxes than the “zero” I
reported on my 1997 income tax return.
8) Show me the law that says a Form 1040 is to be
used.
9) And finally I expect you to have at the hearing
“verification from the Secretary that the requirements
of any applicable law or administrative procedure have
been met. [Reproduced literally.]
On March 13, 2002, respondent’s Appeals officer held an
Appeals Office hearing with petitioner with respect to the notice
of intent to levy. At the Appeals Office hearing, the Appeals
officer gave petitioner Form 4340, Certificate of Assessments,
Payments, and Other Specified Matters (Form 4340), with respect
to petitioner’s taxable year 1997.
On April 4, 2002, the Appeals Office issued to petitioner a
notice of determination concerning collection action(s) under
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Last modified: May 25, 2011