- 4 - The petition asserts as error that “a) Failure of the hearing officer to consider denial of due process at the examination interview, an evidentiary hearing; b) Failure of the hearing officer to consider procedural errors committed by the Examinations Division in creating the Report of Tax Changes.” In paragraph 5 of the petition, petitioner asserts facts that he relies on, such as, that he was a “Citizen of the United States of America”, that he was not engaged in interstate commerce, that he is a natural person, that he has a Sixth Amendment right to refute, confront, and cross-examine witnesses, that petitioner was denied an opportunity during the examination process to raise a defense against erroneous testimony, that there was no opportunity to cross-examine witnesses related to documents used by the examiner, and that he effectively did not have an opportunity to dispute the tax liability. Respondent filed a motion to dismiss for failure to state a claim. Respondent contends that petitioner is barred under section 6330(c)(2)(B) from challenging the existence or amount of his tax liability in this proceeding because he received a notice of deficiency and failed to file a timely petition in response thereto. After the petition was filed in response to the determination letter, respondent filed an answer. Petitioner filed a lengthy reply which contains primarily frivolousPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011