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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 frivolous
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Last modified: May 25, 2011