4
1994. Petitioner timely submitted to respondent a Form 12153,
Request for a Collection Due Process Hearing, covering the
foregoing years. On the Form 12153, petitioner alleged that the
proposed levy was invalid for the following reasons:
The United States of America has no valid Constitutional
authority to levy any income tax, or self-employment tax, or
interest or penalties on those taxes. The 16th Amendment,
which appears to grant such authority, is contrary and
repugnant to the 10th amendment which allocated 100 percent
of all possible rights and powers at the time of its
adoption. Any increase in Federal power at the expense
of either individual rights or states rights is a
violation of the 10th amendment.
On May 20, 2003, a face-to-face meeting with petitioner was
held by an Appeals officer.
On May 29, 2003, respondent issued a Notice of Determination
Concerning Collection Action(s) Under Section 6320 and/or 6330,
with respect to petitioner's unpaid liabilities for 1991, 1992,
1993, and 1994. The notice of determination noted that
petitioner offered no collection alternatives and presented
arguments concerning the underlying tax liabilities that could
not be considered, given that petitioner had received a statutory
notice of deficiency with respect to the liabilities. The notice
concluded that the proposed levy properly balanced the efficient
collection of the liabilities with any concerns regarding the
intrusiveness of the action and that respondent could proceed
with collection. The notice also advised petitioner of the Tax
Court's authority to impose a penalty under section 6673 where
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