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denied a due process hearing, all I got was a phone call and
they made up the rest in the notice of determination.
Petitioner attached five additional pages to the petition
which include the following: (1) Numerous citations to Federal
and Supreme Court cases; (2) quotes from various Congressional
proceedings, including a Senate hearing regarding formation of
the UN; (3) a quote from John Maynard Keynes about inflation; and
(4) various Code sections. Petitioner’s response to the instant
motion and statements at the hearing on the motion contain
similar arguments, including: (1) The definition of frivolous;
(2) quotes from Thomas Jefferson and George Washington; (3)
citations of various sections of the Internal Revenue Code and
the Regulations; (4) an argument based on the Sixth Amendment;
(5) a section 861 argument often advanced by tax protesters; and
(6) various religious statements.
Discussion
Rule 331(b)(4) requires that a petition in a levy action
contain “Clear and concise assignments of each and every error
which the petitioner alleges to have been committed in the notice
of determination. Any issue not raised in the assignments of
error shall be deemed to be conceded. Each assignment of error
shall be separately lettered.” Rule 331(b)(5) further requires
that the petition contain “[c]lear and concise lettered
statements of the facts on which the petitioner bases each
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Last modified: May 25, 2011