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established that respondent had the legal authority to send the
notice of deficiency in the first place.
Respondent assessed the tax, addition to tax, penalty, and
interest on March 20, 2000, and issued a notice and demand for
balance due on the same date.
On July 7, 2000, respondent mailed to petitioner and his
wife a Final Notice--Notice of Intent to Levy and Notice of Your
Right to a Hearing (Final Notice). On August 7, 2000, respondent
received from petitioner a Form 12153, Request for Collection Due
Process Hearing, with a 2-page tax-protester statement attached.
Petitioner’s wife did not sign the Form 12153 and did not attend
the subsequent section 6330 hearing.
A recorded section 6330 hearing was held on October 29,
2001, at the San Francisco Appeals Office. At the hearing,
petitioner asserted that no section in the Internal Revenue Code
required him to pay tax, that he had filed a zero return which
required a zero assessment, that he had received no demand for
payment of the tax, and that the notice of deficiency he had
received was invalid because it was not issued by someone with
delegated authority. Petitioner also demanded a Form 23C for a
record of his assessments and a copy of the delegation order
authorizing the issuance of the Final Notice. At the hearing,
petitioner received Form 4340, Certificate of Assessments and
Payments, but did not receive a copy of the delegation order.
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