Robert Harold Hathaway - Page 3

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          had no gross or taxable income (and consequently no tax                     
          liability) for the applicable periods.  Attached to the amended             
          returns was a three-page document in which petitioner stated that           
          although no section of the Internal Revenue Code establishes an             
          income tax liability, in order to avoid criminal prosecution for            
          failure to file a tax return, he was filing a tax return for 2000           
          and amended tax returns (with zeros reported for amounts on all             
          lines) for 1996-99 and reassessing his 1996-99 income as zero.              
          Petitioner requested a refund of all taxes paid for 1996-99 as              
          well as for 2000.  The amended returns were not accepted by the             
          Internal Revenue Service (IRS), and by letter dated January 31,             
          2002, respondent informed petitioner that his request for a tax             
          refund was disallowed.                                                      
               Petitioner received notice that Revenue Officer Charles Gear           
          had filed a notice of Federal tax lien with the Clerk of the                
          Circuit Court, Marion County, Florida.  Subsequently, petitioner            
          submitted to respondent a Form 12153, Request for a Collection              
          Due Process Hearing, dated June 11, 2001, challenging the                   
          appropriateness of the filing of the Federal tax lien.                      
               By letter dated September 17, 2001, Appeals Officer Charles            
          R. Kelly informed petitioner that he was scheduling a telephone             
          hearing with petitioner for October 4, 2001, at 9:30 a.m.                   
          Appeals Officer Kelly enclosed Forms 4340, Certificate of                   
          Assessments, Payments, and Other Specific Matters, for 1996 and             

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