Michael L. Widner - Page 6

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               demand letters were issued by regular mail to the                      
               taxpayer’s last known address as required under I.R.C.                 
               6303, demonstrated by the forms 4340 in the administra-                
               tive file;                                                             
                    There was an assessed liability and a levy source                 
               determined by the Revenue Officer at the time the                      
               notice of intent to levy was issued to TP;                             
                    The notices required under I.R.C. 6330 were pro-                  
               vided to TP on the dates shown above in relation to the                
               levy notice, L-1058;                                                   
                  *       *       *       *       *       *       *                   
               Both certified transcripts, and non-literal transcripts                
               were requested and reviewed by this A.O.  Copies of the                
               certified transcripts were provided to the taxpayer.                   
               Review of those documents and others in the administra-                
               tive file show that (a) TP did not receive a notice of                 
               deficiency with respect to the underlying liability–-it                
               pertains to a math error correction of the withholding                 
               taxes he had claimed so one was not required; * * *                    
               (c) the tax to which the intent to levy related was                    
               assessed properly since no notice of deficiency was                    
               required; * * * (e) Notice and Demand was issued to                    
               TP’s last known address; (f) TP failed to pay the                      
               amount requested; and, (g) the collection officer                      
               followed proper procedures in determinating a levy                     
               should be initiated.                                                   
                  *       *       *       *       *       *       *                   
               Issues Raised by the Taxpayer                                          
               In his appeal request, TP provided a lengthy document                  
               in which his interpretation of the law, his rights, and                
               why he did not owe the tax was offered.  The arguments                 
               are without substance and include many theories of the                 
               type described by the Courts as “frivolous.” * * *                     
               At the hearing, TP was provided many documents, includ-                
               ing court cases from the Tax Court and Ninth Circuit                   
               Court of Appeals, sections of the I.R.C., statements                   
               from self proclaimed tax protestors, and others in                     
               which it was demonstrated that TP could be sanctioned                  
               for even carrying on with his arguments.  He was then                  
               offered the opportunity to suggest payment alternatives                
               and to argue the appropriateness of the collection                     
               action.  He had nothing of substance to contribute.  He                

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Last modified: May 25, 2011