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an outstanding liability”, yet, you
do not name by what Statute we are
made liable and you do not present
for us the documents which support
the assessments with the authority
of the Service employees that were
involved in making such
assessments. You state that
notices of balance due were
issued... Well, IR Code Section
6331 cannot apply to us until we
have neglected or refused to pay 10
days following the Notice and
Demand for Payment. Seven Statutes
and various IRS Publications refer
to the requirement for the Notice
and demand for payment. We find no
authority referring to a “notice of
balance due”. We did not receive a
statutory Notice and Demand for
payment.
c.) You state in your letter * * * “The
underlying liability appears to be
correct. The assessments were
based on your income and
withholdings.” The underlying
liability is based upon what
statute? Where did you find a
liability for the income tax in the
Internal Revenue Code? * * * we are
contesting not only the existence
and the amount of the underlying
liability for the taxes and
penalties at issue, but, also the
authority of the Revenue Officers
who changed our returns and who
sent out the Final Notice giving
rise to our opportunity to a
Collection Due Process Hearing -
our right to a fair and impartial
hearing conducted by an impartial
appeals officer who has fulfilled
the requirement of the
investigation as provided for in IR
Code Section 6330(c)(1). If you
did indeed conduct that impartial
investigation, you should be able
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