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officer a letter. That letter stated in pertinent part:
We have requested a Collection Due Process Hearing
as provided for in Code sections 6320 & 6330 * * *,
which is scheduled for November 20, 2002. We are
writing to make clear our position as relates to the
harassment, threats of seizures and liens by the IRS.
Based on these omissions we are contacting the
Taxpayer Advocate for resolution of these options.
Further, we are requesting an impartial officer,
for the up coming Due Process Hearing. This request in
based on the partiality of the current officer in
indicating that we must be current in filing tax
returns for our appeal to be considered. This is
blatantly false. * * *
We intend to record the hearing and have a witness
in attendance.
* * * * * * *
It is clear that before any appeals officer can
recommend the seizure of any property pursuant to Code
Section 6331 certain elements have to be present. For
one thing (pursuant to that statute) that person has to
be statutorily “liable to pay” the taxes at issue, and
only after he “neglects or refuses to pay the same
within 10 days after notice and demand,” can his
property be subject to seizure. Therefore, apart from
the appeals officer having to identify the statute that
makes me “liable to pay” the taxes at issue, he needs
to have a copy of the statutory “notice and demand”
which I “neglected” and “refused” to pay. In addition,
we can’t be “liable” to pay an income tax, if the tax
in question has never been assessed against me as
required by Code Sections 6201 and 6203. So we will
need to see a copy of the record of our assessments.
And since (as provided by Code Section 6201(a)(1) and
IRS Transaction Code 150) all assessments have to be
based on filed returns, I will have to see a copy of
the return from which any claimed assessment is based.
In lieu of producing these specific documents
“verification from the Secretary (of the Treasury) that
the requirements of any applicable law or
administrative procedure have been met,” will be
acceptable. But the appeals officer better have either
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