Gerald L. and Jessica P. Frey - Page 13

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                                        referred to above is also not                 
                                        identified, I am requesting                   
                                        that you specifically identify                
                                        the Code Section establishing                 
                                        * * *                                         
                    3)        VERIFICATION FROM THE SECRETARY                         
                         I also expect you to have at the CDP hearing                 
                    “verification from the Secretary that the                         
                    requirements of any applicable law or                             
                    administrative procedure have been met.”  That is                 
                    the specific statement from the Secretary (or his                 
                    delegate) that THE LAW requires you to have.                      
                    PLEASE BE ADVISED THAT SECTION 6330(c)(3)(A)                      
                    REQUIRES THAT THIS VERIFICATION BE “PRESENTED” TO                 
                    US.  Please don’t tell us at the CDP hearing that                 
                    in lieu of having that specific document from the                 
                    Secretary as required by law to be “presented” to                 
                    us, that you have some unsigned, IRS transcript.                  
                    * * * I will not accept any claim of yours that                   
                    “the courts have held that an unsigned, computer                  
                    printout satisfies the legal requirements of Code                 
                    Sections 6320 & 6330,” in lieu of “presenting” us                 
                    with “verification (from the Secretary)...that the                
                    requirements of any applicable law or                             
                    administrative procedure have been met,” stated in                
                    the law. * * *                                                    
                    4)   Also, pursuant to Code Section 6201(1),                      
                         before I can owe any income taxes there has                  
                         to be an assessment based on a “return or                    
                         list.”  I filed a return showing no taxes                    
                         due.  Therefore, I don’t see how the IRS                     
                         could have made a lawful assessment from a                   
                         return showing no income taxes due and owing,                
                         unless the IRS prepared another 1040 showing                 
                         a different amount due.  Therefore, at my CDP                
                         hearing, I am demanding that the following                   
                         items be produced and made available to us:                  
                         a)   Proof of assessment.                                    
                              * * * Please have a form 4340 at my CDP                 
                              hearing certifying that such an                         
                              assessment has been made.                               
                  *       *       *       *       *       *       *                   
                    6)        We claim there is no underlying,                        





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