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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