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notice of determination concerning collection action(s) under
section 6320 and/or 6330 (notice of determination). A document
that was attached to and incorporated in that notice of determi-
nation stated in pertinent part:
SUMMARY AND BACKGROUND
The taxpayer submitted a timely request for a Collec-
tion Due Process Hearing in response to the notice of
lien filing.
The taxpayer’s request for a Due Process Hearing stated
“Mathmaticaly incorrect” Since she received a statutory
notice of deficiency, she was told that she could not
dispute the liability under collection due process, and
the audit reconsideration process was explained to her.
Publication 3598 was also sent to her. In her phone
conference, the taxpayer stated that she would pay the
tax if we could show her that she was liable for the
tax. Appeals faxed her code, regulations and court
cases, but her response by letter dated 3/10/2004
states “I have a copy of the IRC and the part of the
Index, in the front under the subject of ‘Liability for
Tax’ doesn’t even mention Subtitles A through C income
taxes. I have been looking for the laws and IRC Stat-
utes and Regulations and they show I am not liable, but
absolutely none of them show that I am. I am not
refusing to pay as you are requesting if you would
please show me that the law says I have ‘gross income’
form a taxable ‘situs’ under 26 CFR section 1.861-8(f)
that is legally considered as ‘taxable’ income.” These
arguments are frivolous and need not be addressed
further, as the information she requested has been
provided to her. The taxpayer has not provided any
documentation or collection alternatives.
Applicable Law and Administrative Procedures
With the best information available, the requirements
of various applicable law or administrative procedures
have been met.
IRC � 6321 creates a lien on the taxpayer’s property if
the taxpayer neglects or refuses to pay the tax after
the tax is assessed and after notice and demand for
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Last modified: May 25, 2011