-4-
has granted us relief under IRC 6213 and 6330. Regardless
of the Notice of Deficiency alleging $131,093.00 in tax
liability. Plus a $26,218.60 penalty for tax year 2001.
WHEREFORE, we the petitioners pray: that the Court enter an
order requiring the respondent to answer our claim. Or the
court award us injunctive relief.
On June 9, 2005, respondent filed the motion at hand. In
his motion, respondent asserts that petitioners in their second
amended petition have made no factual or justiciable claims of
error against respondent’s notice of deficiency. Respondent also
notes that petitioners have set forth in their second amended
petition no facts in support of any claimed error on the part of
respondent.
On July 25, 2005, petitioners submitted a notice of
objection to respondent’s motion, seeking costs, damages, and
refunds “starting at $157,311.60” for 2001. In support,
petitioners stated:
(1) On June 5, 2001, we did accomplish our Certified
Affidavit of Support under United States Immigration Law
213A of said Act. We did submit those documents to The
Department of Justice and The INS as well. The financial
statement and supporting paperwork are answer and rebuttal
to the respondent’s notice of deficiency dated December 2,
2004. In failing to collect our Affidavit, America is
responsible for reckless and intentional disregard under 26
USC 7433.
(2) Under the February 17, 2005, letter of determination,
not following proper procedure also gives rise to an action
for economic damages under 26 USC 7430. Since the
respondent did willfully understate our tax liability by
invalid audit or investigation dated 7/17/2003, 6/23/2004,
and 11/18/2004. This inaccurate information was used in
full during and after the respondent’s issuing of the
deficiency notice dated December 2, 2004.
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