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was terminated when you claimed the Settlement Officer
had no authority to conduct the hearing. The issues
you raised were later responded by correspondence from
the Settlement Officer and the Appeals Team Manager
Verification of Applicable Law and Administrative
Procedures
With the best information available, the requirements
of various applicable law or administrative procedures
have been met.
Internal Revenue Code (IRC) Section 6331(d) requires
that the Internal Revenue Service (IRS) notify a
taxpayer at least 30 days before a Notice of Levy can
be issued. The tax transcript shows that this notice
was mailed to you * * *
* * * * * * *
You were given the opportunity to raise any relevant
issue related to the unpaid tax of the proposed levy at
the hearing * * *
This Settlement Officer has had no prior involvement
with respect to this tax liability.
Relevant Issues Presented by the Taxpayer
Records show you filed the 1996, 1997 and 1999 tax
returns claiming zero income even though you attached
forms W-2 with the returns showing your gross income *
* *. The tax assessments were made based on these
incomes. The Final Notice pertaining to the unpaid
balance of these tax periods was sent to you on 06-20-
2002. You were also advised by the Settlement Officer
that the 1996 and 1997 tax liabilities were not
discharged by the bankruptcy court. You made frivolous
claims such as the IRS agents had no authority to make
income tax assessments, the gross income were not
taxable and the assessments were illegal.
You were provided with the tax transcripts
demonstrating the fact of assessment. The transcripts
show the same essential information found on a Form
4340, Certificate of Assessments and Payments. * * *
* * * * * * *
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