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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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