Mary K. Dues - Page 7

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               case file.                                                             
               WHAT ISSUES WERE RAISED BY THE TAXPAYER?                               
               Your representative declined the opportunity for a                     
               face-to-face or telephone conference because Appeals                   
               does not permit recording.  You and your representative                
               raised a multitude of issues in your CDP request and                   
               subsequent correspondence.  Your primary arguments                     
               appear to be the following.                                            
               You are not liable for the “so-called” income tax.                     
               This is a frivolous position.                                          
               The IRS has no legal authority to change the returns or                
               to assess an amount other than what is shown on the                    
               filed returns.                                                         
               This is a frivolous position.                                          
               The assessments are not valid because there is no                      
               Summary Record of Assessment.                                          
               Certified transcripts reflect that the additional taxes                
               were properly assessed.                                                
               You never received the required notice and demand.                     
               Transcripts show that the notice and demand was sent to                
               the taxpayers within 60 days of the assessments as                     
               required by IRC � 6303.                                                
               No Treasury Department Delegation of Authority has been                
               issued, delegating any authority, from the Secretary of                
               the Treasury, to any IRS employee to summons, assess,                  
               lien, or levy the property of a Citizen of the 50                      
               Republic states.                                                       
               This is a frivolous position.                                          
               LESS INTRUSIVE TO THE PROPOSED ENFORCEMENT ACTION.                     
               Your frivolous arguments, especially your position that                
               you are not liable for the income tax, preclude the                    
               consideration of a collection alternative.                             
               In response to the notice of determination, petitioner filed           
          with the Court a petition with attachments that we consider to be           
          part of the petition.  Except for an argument under section                 

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