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letter stated in pertinent part:
This letter is pertaining to your letter dated 11-13-
2002 and the hearing on 11-20-2002. I will attempt
here to address the points raised in your appeals
request and also discuss those matters that can be
considered under this process.
Section 601.106(b) of the Regulations and Internal
Revenue Manual Section 8122.5 provide that the Appeals
Division of the Internal Revenue Service cannot
consider arguments based on moral, religious,
political, constitutional, conscientious or similar
grounds. Formal appeal procedures do not extend to
these types of arguments.
On the issue of impartiality, the statute defines
impartiality as “prior involvement with respect to the
same unpaid tax.” You have not alledged [sic], and I,
the Settlement Officer have had no such prior
involvement with your unpaid tax liability. With
regards to your request of the delegation authority of
an IRS official, please see the attachment listing
court cases showing the courts presume that the IRS
official(s) have properly discharged their official
duties if there is no clear evidence to the contrary.
The burden of proof is upon you to prove that I am not
an impartial officer.
Your 1996 and 1997 taxes have not been discharged by
the Bankruptcy Court. You can contact your bankruptcy
attorney for more information.
Your request for appeal on form 12153 is a Collection
Due Process (CDP) Appeals. The three key points that
Appeals can consider in a CDP hearing involve items
such as those listed below:
1. Applicable administrative procedures
2. Relevant issues such as innocent spouse,
collection alternatives and underlying
liability.
3. Efficient collection measures versus
intrusiveness.
Based upon a review of your case file, I find no error
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