Joseph John Martella - Page 4

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          Form 1040 for 2001 from petitioner.  Petitioner’s representative,           
          Mr. Malatesta, responded to this letter and requested the                   
          “authority, referencing code and regulation or statute, that                
          requires Joseph J. Martella to file a Form 1040.  I have seen no            
          documents that require my client to file such a form.”  Mr.                 
          Malatesta further informed respondent that his client “will file            
          any form due, upon receipt of the Verified Statement signed under           
          the penalty of perjury by someone in the IRS who has the                    
          authority and firsthand knowledge pursuant to 26 USC ��6061 and             
          6065 or any copy of a judgment ordering my client to file the               
          form.”  Mr. Malatesta drafted and attached to his response letter           
          a form which he called a “Verified Satement” (sic):                         
               I, __________________, Pocket Commission Serial No.                    
               ____________, hereby affirm that Joseph J. Martella is                 
               obligated by law to file a Form ______ tax return.  My                 
               demand that Joseph J. Martella file the Form 1040 is                   
               authorized by law.  I am an authorized agent of the                    
               United States government and acting within delegated                   
               authority as evidenced by the documents I have produced                
               for Bryan D. Malatesta CPA.  This statement is made                    
               under penalty of perjury, and is true, correct,                        
               complete and not misleading.                                           
               Signature and Title                                                    
          Mr. Malatesta’s closing remarks notified the Service that it had            
          “a firm offer to file the Form 1040.  My client gives his firm              
          promise to file any form legally required by law upon receipt of            
          the requested documents.”                                                   
               On June 24, 2003, the Service responded to Mr. Malatesta’s             
          letter by informing petitioner and Mr. Malatesta that a search              

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Last modified: May 25, 2011