- 5 -
In accordance with the above, I am bringing to your
attention a Deficiency Notice that I received from one
of your underlings, and my response to it. David C.
Gardin, Technical Support Manager (area 6), seems
poised to break the law (and a number of constitutional
prohibitions) by attempting to intimadate [sic] me into
paying a tax that no law requires me to pay. * * *
On February 18, 2002, respondent assessed petitioner’s tax
and additions to tax as determined in the notice of deficiency,
as well as interest as provided by law, for his taxable year
1998. On the same date, respondent assessed petitioner’s tax and
an addition to tax and an accuracy-related penalty as determined
in the notice of deficiency, as well as interest as provided by
law, for his taxable year 1999. (We shall refer to any such
unpaid assessed amounts for petitioner’s taxable years 1998 and
1999, as well as interest as provided by law accrued after
February 18, 2002, as petitioner’s respective unpaid liabilities
for 1998 and 1999.)
On February 18, 2002, respondent issued to petitioner a
notice of balance due with respect to petitioner’s respective
unpaid liabilities for 1998 and 1999. On May 5, 2003, respondent
issued to petitioner a second notice of balance due with respect
to such respective unpaid liabilities. On June 9, 2003, respon-
dent issued to petitioner a third notice of balance due with
respect to petitioner’s respective unpaid liabilities for 1998
and 1999.
On May 29, 2002, respondent issued to petitioner a final
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011