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that income taxes be paid on the basis of a return; (c) the
“Privacy Act Notice” contained in the Form 1040 booklet does not
require petitioner to file a return; (d) no statute allows the
Internal Revenue Service (IRS) to change petitioner’s return; and
(e) petitioner had no income because income can be derived only
from corporate activity.
3. Petitioner’s Letter to Respondent
In response to a letter from respondent dated October 15,
2002, containing proposed income tax examination changes,
petitioner, in an undated letter to respondent, contended, for
example, that: (a) Only petitioner can assess his tax liability;
and (b) Federal employees are not permitted to change his return
without proper authority. He asked respondent to provide: (a)
Any documents relating to the determination that his return was
not correct; (b) the regulation that requires petitioner to
“seriously treat” the adjustments proposed to his 2000 return;
(c) the statute and regulation that allow respondent to change
his 2000 return; and (d) the delegation order authorizing
respondent’s representative to act on respondent’s behalf.
4. Notice of Deficiency
On March 26, 2003, respondent sent petitioner a notice of
deficiency for 2000 in which respondent determined a $39,669
deficiency in petitioner’s Federal income tax. Respondent also
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Last modified: May 25, 2011