James Vernon Williams - Page 8

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          denied because recording was not permitted, and we explained as             
                    Now, the point that I want to make sure that you                  
               understand here is that this hearing is being recorded,                
               and it will be recorded verbatim.  So that any issues                  
               that you wish to raise, you need to raise them here,                   
               because you won’t get another chance to raise them                     
               somewhere else unless I conclude at the end of this                    
               trial that there are issues which must be ruled upon by                
               an appeals officer, and which are legitimate issues, so                
               that I can determine if that appeals officer abused                    
               their discretion.                                                      
                    If there are no legitimate issues, then there is                  
               nothing for me to determine that the appeals officer                   
               has abused--that is, that there is no issue that the                   
               appeals officer could have abused their discretion on,                 
               and so there is no need to remand the case.                            
               Petitioner proceeded to make a lengthy argument focusing               
          primarily on his contention that, in denying a recorded hearing             
          and in refusing to clarify the statutes and regulations used to             
          determine any taxable income, respondent violated the letter and            
          intent of the law.  Petitioner asked that the determination be              
          vacated and that an award be issued under section 7433.  However,           
          petitioner declined to be sworn in or to offer any other                    
          testimony or evidence.                                                      
               Following the proceedings, each party filed a posttrial                
          brief.  Petitioner recapitulated his arguments made at trial and            
          prayed for a series of remedies, most of which are not within the           
          jurisdiction of this Court.                                                 

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Last modified: May 25, 2011