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deficiency of $16,843 and an accuracy-related penalty under
section 6662(a) in the amount of $3,368.60. Petitioner responded
to the notice with a letter dated June 14, 2002, acknowledging
his receipt of the notice and his right to file a petition with
the Tax Court but stating, inter alia: “Before I file, pay, or
do anything with respect to your ‘Notice,’ I must first establish
whether or not it was sent pursuant to law, whether or not it has
the ‘force and effect of law,’ and whether you had any authority
to send me the notice in this first place.”
Petitioner at no time petitioned this Court for
redetermination of the deficiency and penalty reflected in the
notice. Respondent assessed tax, penalty, and interest amounts
due for 2000 on November 18, 2002, and sent a notice of balance
due on that date. An additional notice of balance due was sent
on December 23, 2002.
On February 27, 2003, respondent issued to petitioner a
Final Notice of Intent To Levy and Notice of Your Right To a
Hearing with respect to his unpaid liabilities for 2000.3
Petitioner timely submitted to respondent a Form 12153, Request
for a Collection Due Process Hearing, with multiple attachments
3 A second Final Notice of Intent To Levy and Notice of Your
Right to a Hearing was also issued on Feb. 27, 2003, with respect
to a civil penalty under sec. 6702 for the filing of a frivolous
return for the 1999 taxable year. This Court lacks jurisdiction
to review any issues related to this penalty. Van Es v.
Commissioner, 115 T.C. 324, 328-329 (2000).
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Last modified: May 25, 2011