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The petition in this case was filed in response to a Notice
of Determination Concerning Collection Action(s) Under Section
6320 and/or 6330 (the notice). Petitioner seeks review of the
determination to proceed with collection of her tax liabilities
for 1992, 1993, 1995, and 2000. The issue for decision is
whether respondent may proceed with collection action as
determined in the notice.
Stipulated facts and exhibits received into evidence are
incorporated herein by reference. At the time the petition in
this case was filed, petitioner resided in Denver, Colorado.
Background
Petitioner was sent notices of deficiency for 1992 and 2000.
Petitioner did not file a petition with the Court for either
year.
According to the notice, at the hearing under section
6330(b) and (c), petitioner claimed that her Federal income tax
returns for 1992, 1993, and 1995 were falsified by her estranged
husband or someone else.
The Petition and Amended Petition
Petitioner alleges in her petition that she went to the
Internal Revenue Service (IRS) office on Speer Boulevard in
Denver, Colorado, to discuss her tax matters and that the office,
in the "Ceaser Chavez" building "may be a fraudulent office".
She alleges that several years ago she showed the IRS that the
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