- 3 -
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.” Also on February 20, 2002, and again in
connection with her receipt of the notice, petitioner sent
letters espousing her position that no law established liability
for income taxes or required her to file a return to various
Government officials, including Charles O. Rossotti, Commissioner
of the Internal Revenue Service (IRS), Paul O’Neil, Secretary of
the Treasury, and Congressman Jon Kyl of Arizona.
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 1999 on July 22, 2002, and sent a notice of balance due
on that date.
On December 21, 2002, respondent issued to petitioner a
Final Notice of Intent To Levy and Notice of Your Right To a
Hearing with respect to her unpaid liabilities for 1999.
Petitioner timely submitted to respondent a Form 12153, Request
for a Collection Due Process Hearing, with multiple attachments,
setting forth her disagreement with the proposed levy. On the
Form 12153 itself petitioner wrote: “I do not owe taxes. I am
not liable to pay taxes.” Through the attachments to the Form
12153, petitioner disputed the validity of, and requested that
the Appeals officer have at the hearing copies of documents
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011