- 3 -
claim for refund pursuant to section 6402; (6) petitioner had
zero income in 1996; (7) no statute requires petitioner to make a
self-assessment; (8) petitioner’s return is not frivolous and is
not designed to delay or impede the administration of Federal
income tax laws; (9) no Internal Revenue Service (IRS) employee
has any delegated authority to determine if a return is
“frivolous” or to impose a penalty; (10) section 6702 is benign
because there is no related legislative regulation implementing
the statute; (11) the IRS has no legal basis to hold the $16.86
withheld for petitioner’s 1996 income tax because no assessment
was made against her; (12) sections 31(a)(1) and 1462 provide
petitioner with a credit against income withheld under section
3402; and (13) no statute allows the IRS to prepare a return for
petitioner because petitioner has already filed a return.
In a letter dated April 24, 2000, respondent notified
petitioner that respondent considered the tax return to be
frivolous and her position to lack any basis in law. Respondent
encouraged petitioner to seek advice from competent tax counsel,
informed petitioner of the penalty pursuant to section 6702 for
the filing of a frivolous tax return, and offered petitioner the
opportunity to avoid the frivolous return penalty by submitting a
correct return. Petitioner responded that she disagreed with
respondent’s findings.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011