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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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