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3. Balancing Efficient Collection Actions with Con-
cerns Over the Intrusiveness of the Proposed Collection
Action
Since you have not raised a valid challenge to the
appropriateness of the proposed levy, and since you are
unwilling to pay the assessment voluntarily, our judg-
ment is that the levy action as proposed by compliance
balances the Service’s need for efficient collection
with your concerns over the intrusiveness of that
action. Levy action may be taken consistent with the
prior notice requirements of IRC Section 6331 to the
extent that this liability remains unpaid.
On March 1, 2005, petitioner sent a letter (petitioner’s
March 1, 2005 letter) to respondent’s counsel in the instant case
(respondent’s counsel). Petitioner’s March 1, 2005 letter stated
in pertinent part:
As I see it we have two separate points to deal
with. The first, is my claim to an exemption from
taxes for moral and religious grounds similar to the
exemption granted the Amish and other groups. To date
no one from the IRS has provided me with any law prov-
ing that this exemption is not allowed.
The second issue is in regard to the return I
filed, so as not to be charged with ‘failure to file’
while awaiting a resolution to the first issue and also
to show the amount of withheld taxes I was asking to be
returned. This is the area that the IRS has chosen to
focus on. Here we have only two areas of contention.
The first is my choice to file Head of Household (I
have previously submitted a full explanation for my
reasoning for this), your answer of “you can’t do
that!” is inadequate to resolve this matter and was
typical of the Bulwarian attitude that has brought us
to this point. Finally, is the point of Social Secu-
rity Numbers (SSN) for my children. Thank you for the
case opinions you provided on this point. These fi-
nally give us a place to build a discussion.
You insisted that these cases proved that I needed
SSN’s but these cases actually refer to Taxpayer Iden-
tification Numbers (TIN). I find it especially inter-
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Last modified: May 25, 2011