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been delegated by the Secretary to send out such
notices on the Secretary’s behalf. So before I do
anything at all with respect to your “Notice,” I would
have to see a Delegation Order from the Secretary of
the Treasury delegating to Gwen A Krauss the authority
to send out Deficiency Notices.
In addition, I would also like you to send me (or
identify for me) the legislative regulations that you
claim implement Code Sections 6212 and 6213. I have
also attached an excerpt from the IRS Procedures Manual
(MT 1218-196, and page P-6-40), which points out that
the IRS is required to “make available to all taxpayers
comprehensive, accurate, and timely information on the
requirements of tax law and regulations.” So, pursuant
to this provision from your Procedures Manual, I am
asking that you identify (“make available”) for me the
legislative regulations that you claim implement both
Code Sections 6212 and 6213, since I have not been able
to locate them.
Without your furnishing me with these documents and
information, I will be unable to “ascertain” (pursuant
to the Federal Crop decision) whether the individual
who sent me the Deficiency Notice was authorized to do
so, and whether I am legally required to take any
notice of it. I am obviously unwilling to “take the
risk” referred to by the Supreme Court in the above
cited case. [Reproduced literally.]
On February 4, 2002, respondent assessed petitioners’ tax of
$3,356, as well as interest as provided by law of $520.25, for
their taxable year 1999. (We shall refer to those assessed
amounts, as well as interest as provided by law accrued after
February 4, 2002, as petitioners’ unpaid liability for 1999.)
On February 4, 2002, respondent issued to petitioners a
notice of balance due with respect to petitioners’ unpaid
liability for 1999.
On June 21, 2002, respondent issued to petitioners a final
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