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petitioner maintained: (1) He is not “statutorily” liable to pay
the taxes at issue; (2) he did not receive a valid notice of
deficiency in connection with the year at issue; and (3) he did
not receive
the statutory “notice and demand” for payment of the
taxes at issue * * *. If the appeals officer is going
to claim that a particular document sent to me by the
IRS was a “Notice and Demand” for payment, then I am
requesting that he also provide me with a T.D. or
Treas. Reg. which identifies that specific document as
being the official, statutory “Notice and Demand” for
payment.
On October 31, 2001, respondent’s Appeals Officer Charles R.
Kelly wrote petitioner to schedule the hearing as requested by
petitioner. In his letter, Appeals Officer Kelly stated:
The purpose of a Collection Due Process hearing is to
(1) verify that the IRS office collecting the tax has
met the requirements of various applicable law [sic]
and administrative procedures; (2) hear any relevant
issue relating to the unpaid tax; and (3) consider
whether the proposed collection action (lien) balances
the need for the efficient collection of the taxes with
any legitimate concern that you may have that any
collection action be no more intrusive than necessary.
You failed to file your 1997 tax return and the IRS
prepared a substitute return for you and issued you a
statutory notice of deficiency. The notice was sent to
your last known address at the time it was issued. I
am enclosing a copy of the statutory notice of
deficiency and the substitute return.
A challenge to the existence or amount of the tax
liability can only be made if a taxpayer did not
receive a statutory notice of deficiency or did not
otherwise have an opportunity to dispute that tax
liability. You were issued a statutory notice of
deficiency and failed to petition the Tax Court. You
have had the opportunity to dispute the tax liability.
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Last modified: May 25, 2011