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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.
CONSIDER WHETHER ALTERNATIVE COLLECTION ACTION WOULD BE
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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Last modified: May 25, 2011