Dawson Craig Lane - Page 7

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               Discussion and Analysis                                                
               1.  Verification of Legal and Procedural Requirements                  
               You and your spouse timely filed your 2001 income tax                  
               return on April 15, 2002.  Income tax in the amount of                 
               $2,974.00 was assessed for the 2001 tax period under                   
               Internal Revenue Code Section 6201.  Prepayment credits                
               from federal withholding taxes in the amount of $651.62                
               were credited to your account.                                         
                  *       *       *       *       *       *       *                   
               A review of the transcript and administrative file                     
               confirms that the taxes were assessed and Notice and                   
               Demand was mailed to your last known address within 60                 
               days of the assessment.  The record shows that you did                 
               not pay the liability within ten days after receipt of                 
               Notice and Demand.                                                     
                  *       *       *       *       *       *       *                   
               All legal and procedural requirements for the proposed                 
               levy have been satisfied.                                              
               2.  Issues Raised by You                                               
               At the time of the hearing with the Appeals Officer,                   
               you indicated that although you have no objections to                  
               filing a federal income tax return, you do object to                   
               paying federal income taxes based on religious grounds.                
               You indicated that your own religious beliefs prevent                  
               you from paying federal taxes.  You also objected to                   
               the payment of taxes based on the government’s use of                  
               taxes to fund certain government programs that you                     
               object to.  Appeals does not have legal jurisdiction to                
               consider religious objections to the payment of taxes.                 
               With regards to the unfiled tax returns for the years                  
               1997, 1998, 1999, 2000 and 2002, you indicated that you                
               were not required to file income tax returns for these                 
               periods because you believed that you failed to earn                   
               enough income to file a tax return.  Information to                    
               support your belief was not provided.                                  
               No other issues, including possible collection alterna-                
               tives to the proposed levy action, were raised by you.                 

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Last modified: May 25, 2011