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to petitioners with respect to their taxable year 1999. In that
notice, respondent determined that for 1999 petitioners had a
deficiency of $3,356. Petitioners did not file a petition in the
Court with respect to the notice of deficiency relating to their
taxable year 1999.
Instead, on September 1, 2001, in response to that notice,
petitioners sent a letter to Gwen A. Krauss, Director, IRS
Service Center. That letter stated in pertinent part:
Your Deficiency Notice dated 6/15/01
According to your “Deficiency Notice” of above date
(Attachment 1), there is an alleged deficiency with
respect to my 1999 income tax of $3,356.00, and if I
wanted to “contest this deficiency 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 pursuant to law, whether or
not it has the “force and effect of law,” and whether
you had any authority to send me the notice in the
first place.
* * * * * * *
Let me further point out that IR Code Sections 6001 and
6011 (as identified in the 1040 Privacy Act) notify me
that I need only “comply with regulations.” Nothing in
the Privacy Act Notice or in the above statutes informs
me that I have to “comply” with, or pay attention to,
letters and/or alleged “determinations” sent to me by
various and sundry employees of the IRS.
Please note that 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 received was not sent by the Secretary, but
by Gwen A Krauss, who is identified as being the
Director of the IRS Service Center in Chamblee,
Georgia, and I have no way of knowing whether she has
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