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organization. Kotmair asked respondent to identify the statutory
authority to assess Federal income tax for 1997 and 1998.
D. Notice of Deficiency
On May 19, 2000, respondent issued a notice of deficiency
for 1998 based on the Form W-2 attached to petitioner’s 1998
return. In a letter to the Director of the Ogden Service Center
dated June 14, 2000, Kotmair said that the notice of deficiency
was invalid because it did not have a declaration under penalties
of perjury or meet the requirements of sections 6211 and 6212.
Kotmair attached to his letter the notice of deficiency and
copies of affidavits that he had drafted to be signed by the
Director of the Ogden Service Center and Commissioner of the
Internal Revenue Service and notarized.
Petitioner wrote to respondent on June 16, 2000, and
attached a copy of the notice of deficiency for 1998. In a
letter to the Director of the Ogden Service Center dated June 28,
2000, Kotmair asked the Appeals Office to consider petitioner’s
tax liability for 1997. The letter included seven pages of tax
protestor rhetoric. On July 3, 2000, respondent assessed
frivolous return penalties in the amount of $500 under section
6702 for 1997 and 1998.
E. Respondent’s Levy
On December 18, 2000, respondent sent petitioner a notice of
intent to levy with respect to his 1998 tax year. The notice
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