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Petitioner submitted a typewritten document, attached to his
Form 1040, that attempted to explain many other reasons why he
was not subject to Federal income taxes. On August 4, 2000, in
response to petitioner’s document, the Internal Revenue Service
(IRS) issued a letter which stated that petitioner’s Form 1040
and the attachment were frivolous. The letter also stated that
the IRS would not respond to any future correspondence regarding
these claims and provided petitioner with an opportunity to
correct his return to prevent the imposition of a frivolous
return penalty under section 6702.
On August 10, 2000, petitioner in a letter responded to the
IRS’s August 4, 2000, letter. Petitioner claimed, among other
things, that he was entitled to an administrative hearing before
a section 6702 penalty could be imposed, and that his Form 1040
was not frivolous since he relied on caselaw and the Internal
Revenue Code. Petitioner continued to send written
communications to the IRS repeating these same arguments. On
July 11, 2002, the IRS sent a letter to petitioner and enclosed,
among other things, two copies of examination reports and
requested a response before July 30, 2002. Petitioner was
informed that if he failed to respond, a notice of deficiency
would be issued. On July 22, 2002, petitioner filed with the IRS
Form 12203, Request for Appeals Review, requesting an Appeals
Office conference.
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