James L. Jensen - Page 5

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                         Year               Assessment Date                           
                         1994                Oct. 18, 1999                            
                         1995                Dec. 27, 1999                            
                         1996                Aug. 28, 2000                            
                         1997                Sept. 4, 2000                            
               Respondent sent petitioner notices and demand for payment of           
          the assessments as follows:  In October 1999 for 1994, in                   
          December 1999 and February 2000 for 1995, in August and September           
          2000 for 1996, and in September 2000 for 1997.  Petitioner                  
          responded to the requests for payment for 1994 and 1997 with                
          several 15-page letters containing frivolous and groundless                 
          arguments.                                                                  
               On or about December 28, 2000, respondent filed a notice of            
          Federal tax lien regarding petitioner’s income tax liabilities              
          for 1994, 1995, 1996, and 1997 with the Recording District of               
          Cordova, Anchorage, Alaska (tax lien).  The tax lien listed                 
          $9,523.39 owed for 1994, $164,595.94 owed for 1995, $13,249.99              
          owed for 1996, and $13,659.98 owed for 1997.                                
               On January 3, 2001, respondent issued to petitioner a Notice           
          of Federal Tax Lien Filing and Your Right to a Hearing Under IRC            
          6320 regarding his income tax liabilities for 1994, 1995, 1996,             
          and 1997 (hearing notice).  Attached to the hearing notice was a            
          copy of the tax lien.                                                       
               On January 31, 2001, in response to the hearing notice,                
          petitioner submitted a 15-page letter containing frivolous and              
          groundless arguments.  Petitioner did not file a Form 12153,                





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