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statement setting forth frivolous arguments; e.g., “There is no
statute requiring me ‘to pay’ the income taxes at issue.”3
Settlement Officer Thomas L. Tracy (Mr. Tracy), of the IRS
Office of Appeals in Phoenix, Arizona, sent petitioner a letter
dated November 19, 2002, scheduling a hearing for December 10,
2002. The letter briefly outlined the hearing process, advised
that audio or stenographic recording of hearings was not allowed,
and explained the circumstances in which challenges to the
underlying liability would be barred by section 6330(c)(2)(B).
The letter also warned petitioner with respect to frivolous
arguments and sanctions therefor, citing pertinent cases and
administrative materials. Mr. Tracy enclosed with the letter
copies of, among other things, transcripts of petitioner’s
accounts, financial forms for petitioner’s completion, and
Pierson v. Commissioner, 115 T.C. 576 (2000) (discussing the
potential application of penalties where tax protesters persist
in bringing frivolous cases to this Court).
The hearing was subsequently rescheduled for January 7, 2003,
and a face-to-face conference between petitioner and Mr. Tracy
was held on that date. Following the hearing, respondent on
January 23, 2003, issued to petitioner the aforementioned Notice
of Determination Concerning Collection Action(s) Under Section
3 See supra note 2.
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