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proceed with an issuance of a letter that
will sustain the levy action. We cannot
fathom what premise you found to base those
statements on. It is absurd! You have not
provided one document required of you by the
law, and, until you do, you have nothing more
than a wish for our property. Here are the
errors you have ignored thus far that we have
clearly outlined in previous correspondences
and at our “Collection Due Process Hearing”:
A.) The FINAL NOTICE we received was not
sent out by the Secretary or his
delegate. * * *
B.) We did not receive the Statutory Notice
and demand for the unpaid tax from the
Secretary or his delegate. * * *
C.) The assessments were not made by
authorized IRS personnel. We know this
because no where in the Code is there
any mention of IRS agents having the
authority to make a return for income
taxes, and no where in the Internal
Revenue Manual does it speak of the
authority of IRS agents to make 1040
Forms or to do anything with respect to
returns of income tax. * * *
D.) Another very relevant issue we have
raised and that goes to prove the fact
that you have not been impartial to the
proceedings thus far is that we have
asked for you to cite the Statute in the
Internal Revenue Code that provides for
the payment of the income tax. Now,
whether or not there is a law that
requires the payment of the income tax
cannot be deemed frivolous or merit
less. * * * [Reproduced literally.]
On November 5, 2002, John W. Raymond (Mr. Raymond), an
attorney, sent a letter (Mr. Raymond’s November 5, 2002 letter)
to the settlement officer with respect to petitioners’ chapter 7
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