- 4 -
assessment was ever made. In addition, I never
received a statutory, “notice and demand” for payment
of the taxes at issue as required by Code Sections
6203, 6321, and 6331. If the appeals officer is going
to claim that a particular document sent to me by the
IRS was a “Notice and Demand” for payment, then I am
requesting that he also provide me with a T.D. or
Treasury Regulation, which identifies that specific
document as being the official, statutory “Notice and
Demand” for payment.
In addition, I am “challenging the existence of
the underlying tax liability” as I am authorized to do
in Code Section 6330(c)(2)(B). In addition, I did not
receive a (valid) notice of deficiency in connection
with any of the years at issue. I am also requesting
that the appeals officer have at the “Due Process
hearing” a copy of the “Summary Record of Assessment”
(Form 23 C) together with the “pertinent parts of the
assessment which set forth the name of the taxpayer,
the date of the assessment, the character of the
liability assessed, the taxable period, and the amount
assessed” as provided for in Treasury Regulation
301.6203-1.
In addition, I want to see proof that a purported
“Deficiency Notice” was actually sent to me. Also,
since Section 6330(c)(1) requires that “The appeals
officer shall at the hearing obtain verification from
the Secretary that the requirements of any applicable
law or administrative procedure have been met,” I am
requesting that the Appeals Officer have such
verification with him at the Appeals Conference.
However, if the verification called for by 6330(c)(1)
is signed by someone other then [sic] the Secretary
himself, than - in line with the Supreme Court’s
holding in Federal Crop Ins. Corp vs. Merril, 92L.ED.11
- I am requesting that the Appeals Officer also have a
Delegation Order from the Secretary delegating to that
the [sic] person the authority to prepare such a
“verification.”
Petitioner also submitted a supplement to the Form 12153 request
in which he requested that the Appeals officer have the following
documents at the Appeals hearing: (1) Verification from the
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011