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stated that he owed $12,251, including $188.32 of interest, and
asked him to pay that amount immediately. On January 10, 2001,
Kotmair responded to the notice of intent to levy by sending 5
pages of frivolous arguments to the Director of the Ogden Service
Center.
F. Petitioner’s Tax Returns for 1999, 2000, and 2001
On March 5, 2002, petitioner filed returns on which he
reported tax liabilities of $9,050 for 1999 and $11,211 for 2000.
Petitioner had no Federal income tax withheld and paid no Federal
income tax for 1999 or 2000.
Petitioner filed a 2001 return before April 8, 2002. In it,
he reported that he owed $9,787 in tax, had no Federal income tax
withheld, and paid no Federal income tax for 2001. Respondent
assessed petitioner’s Federal income tax for 2001 in the amount
of $10,1862 on April 8, 2002. On May 13, 2002, respondent issued
a notice and demand for payment of petitioner’s Federal income
tax for 2001.
G. Petitioner’s 2002 Tax Year
On June 9, 2003, respondent assessed against petitioner a
penalty in the amount of $500 under section 6682 for submitting
2 Respondent assessed the tax that petitioner reported and
did not pay and an additional amount not explained in the record.
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