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sustaining the filing of the notice of Federal tax lien and the
determination to levy thereunder.
On March 27, 2002, petitioner timely mailed this Court a
letter that, on April 8, 2002, the Court filed as her imperfect
petition for lien or levy action under Code Section 6320(c) or
6330(d) initiating the present action under section 6330(d).
In the amended petition to perfect her case, which the Court
filed on May 9, 2002, petitioner again alleged that, in the
absence of a judicial determination or petitioner’s express
consent, respondent acted improperly in transferring overpayment
credits in her 1995 through 1997 tax accounts to the Department
of Human Services and the Department of Agriculture.
At the times of filing her petition and amended petition,
petitioner was a resident of Jackson, Mississippi.
In her written objections to respondent’s motion, petitioner
amplifies her allegations by casting aspersions on the continued
existence of the chancery courts in Mississippi and of their
power to grant divorces and of the validity or existence of her
divorce under Mississippi law, as well as the existence and
amounts of her child support and food stamp obligations.
Petitioner's objections do not dispute any of the allegations in
the affidavit of respondent's Appeals officer in support of
respondent's motion.
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