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substantially identical to that provided with their previous Form
12153. On May 8, 2003, an initial letter was sent to petitioners
advising that their case had been received by the Las Vegas,
Nevada, Appeals Office for consideration and briefly explaining
the Appeals process. Petitioners responded to this letter the
following day with a 45-page typewritten statement entitled
“CONSTRUCTIVE LEGAL NOTICE” and purporting to “reserve all of our
constitutional rights” and to set forth petitioners’ arguments
against collection action.
By a letter dated July 30, 2003, Anthony J. Aguiar, the
Appeals officer to whom petitioners’ case had been assigned
scheduled a hearing for September 11, 2003, in Las Vegas, and
asked that petitioners contact him within 10 days to indicate
whether the date and time were convenient. Petitioners, in turn,
sent two letters to the Appeals officer with respect to the
scheduled hearing. In the first, dated August 8, 2003,
petitioners focused on the contention that they had received no
taxable income in the “constitutional sense”. The letter also
advised that petitioners would be recording the hearing and would
have a court reporter with them as a witness. The second lengthy
communication, received by the IRS on September 10, 2003,
essentially reiterated the points pressed earlier in the
attachments to petitioners’ Forms 12153.
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Last modified: May 25, 2011