- 3 -
returns were "bogus" because she would never file her tax returns
"in my maiden name" as she is legally separated, not divorced.
The petition further alleges that "a Mary Ellen Brown + her
husband, who have swindled me over 23 years, bribed" an IRS
employee. Petitioner also alleges that "1 year is the limit for
filing against anyone in a superior, or appellate court. By the
statues [sic] of limitation their arguement [sic] is bogus."
Other allegations in the petition concern an alleged
robbery, alleged payments to her by her husband, and an
allegation that petitioner (whose returns describe her profession
as nursing) has engaged in the practice of law "in my own behalf
in California."
In her amended petition, petitioner alleges that she does
not owe any tax because she "did the long forms in 1992, 1993 and
1995" and sent in a cashier's check for $860.73, and she
realleges that there is a 1-year statute of limitations that
prohibits respondent's collection action.
Discussion
Section 6330(c) prescribes the matters that a person may
raise at an Appeals Office hearing. Section 6330(c)(2)(A)
provides that a person may raise collection issues such as
spousal defenses, the appropriateness of the Commissioner's
intended collection action, and possible alternative means of
collection. See Sego v. Commissioner, 114 T.C. 604, 609 (2000);
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011