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Circuit Court, Marion County, Ocala, FL 34478. Only
the Secretary of the Treasury has the authority to file
a Notice of Federal Tax Lien. The only exception to
that would be if you have a Delegation of Authority
signed by the Secretary of the Treasury authorizing
you, Revenue Agent Charles Gear, ID#59-05257, to file a
Notice of Federal Tax Lien. (See TITLE 26, Subtitle F,
CHAPTER 64, Subchapter D. Sec. 6331(a) “Levy and
distraint” and Subchapter C, Sec 6323(a) “Validity and
priority against certain persons.”)
If you do not possess a Delegation of Authority
signed by the Secretary of the Treasury authorizing
you, Revenue Agent Charles Gear, ID #59-05257, to file
a Notice of Federal Tax Lien against me, I highly
recommend that you send a release order to the Clerk of
Circuit Court, Marion County, Ocala, FL 34478. If not,
and this Notice of Federal Tax Lien causes me harm in
anyway, shape or form, I will sue you personally and
the IRS. I will also file a grievance against you with
the Director of the Internal Revenue Service. (See
TITLE 26, Subtitle F, CHAPTER 75, Subchapter A. Part I,
Sec. 7214(a)(1),(a)(2),(a)(7) and (a)(9) “Offenses by
officers and employees of the United States.”)
Respondent maintains that in a section 6330 proceeding a
taxpayer can challenge only those liabilities asserted by the
Commissioner that differ in amount from the taxpayer’s self-
determination. Thus, according to respondent, petitioner is
precluded from contesting the tax he reported on his 1996 and
1997 returns. This argument is similar to that which the
Commissioner advanced, and we rejected, in Montgomery v.
Commissioner, 122 T.C. ___ (2004).
Section 6330(c)(2) provides that a taxpayer may raise any
“relevant” issue at the collection hearing; it does not say that
the taxpayer may raise “any” issue. Petitioner raised only
groundless and frivolous issues, not relevant issues.
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Last modified: May 25, 2011